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Ord 2597 - DOCUMENT: 2019-2020 Biennial Budget
CITY OF TUKWILA WASHINGTON ADOPTEDBIENNIAL BUDGET 2019-2020 Elected Officials MAYOR:Allan Ekberg COUNCIL:Dennis Robertson Verna Seal Kathy Hougardy Kate Kruller Thomas McLeod Zak Idan POPULATION:19,800 ASSESSED VALUATION:$6.67Billion 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington viii City of Tukwila Allan Ekberg, Mayor ! 7311!Tpvuidfoufs!Cpvmfwbse!!Uvlxjmb-!Xbtijohupo! Ufm!317.544.2911!!xxx/uvlxjmbxb/hpw! January 2, 2019 Dear Tukwila Councilmembers and Community, On behalf of the Administration, I am pleased to present the Final 2019/2020 Biennial Budget to the Tukwila community. This budget represents the hard work of the community and city staff, and a strong collaboration between the Administration and Council. I want to thank all parties for their hard work and edto adopt the final 2019/2020 budget. There are many things we can be proud of in this budget. It will allow the City to maintain and provide a high level of services to our community by fully funding existing positions and most programs. Fully funding all positions means we have police officers in our neighborhoods, fire personnel responding to calls and public works staff able to address infrastructure needs in our community. It results in a Parks D adults. Permits and utility bills can be processed in a timely fashion, and innovations such as the recent deployment of free Wi-Fi in the Cascade View neighborhood can continue to occur. The budget also reflects the investment in new facilities for our community, something the voters, by a sixty percent majority, told the City they wanted in 2016 when they approved the Public Safety Bond. During the timeframe of this biennial budget, the City of Tukwila will construct two new fire stations, a Justice Center housingthe Tukwila Police Department, Municipal Court and Emergency Operations Center and complete the master planning process for a new Public Works facility. These historic investments will improve first responder and public safety services throughout the City for current and future residents, businesses and guests. Tukwila is not immune to budget challenges challenges due to a wide variety of consequential factors. Changing revenue streams, reduced revenues from the State and Federal governments, statutory limitations that limit the rate of revenue growth and quickly became clear that ongoing revenues are out of alignment with ongoing expenses. So, why is that? First up are ongoing changes to sales tax revenues. More than one- to destination-based sales tax which means sales taxis charged to where the item is delivered Tukwila lost significant sales tax revenues, which continues to hurt us today. In addition, many people gener-based sales tax called Streamlined Sales Tax Mitigation payments is ceasing in 2020. This act alone will reduce 1 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington The other side of this coin is the ongoing reality that the cost of providing services to the community continue to increase. Residents and guests know this with their own household budgets; the cost of food, healthcare, and everything else continues to paving, software, vehicles and other items necessary to provide needed municipal services continue to rise. These costs are rising faster than revenues currently available to the City. Taking an equitable approach toward a balanced budget We saw this flattening trend in sales tax revenue early in 2018 and immediately to ensure a balanced 2018 budget. By reducing overall department expenses by 3% we were able to align expenses with the lessthan expected revenues and continue to provide a high level of services. I am pleased that we were able to meet this goal and appreciated the hard work and innovation of our City employees to help us achieve this effort. The 2019/2020 budget faced morechallenges than 2018 due to the loss of the mitigation payments identified above, as well as the ongoing flattening of sales tax. Because of this, the Citytook an approach to produce a budget that is balanced and retains a high level of services for the Tukwila community. First, most departments were instructed to retain the 3% reduction in supplies and services; Fire and Police were given a 1.5% goal. The result of this is approximately $1.8 million in savings per year. While the annual 2019/2020 expenses are larger than found in 2017/2018 due to contractual obligations and ongoing rising expenses, the reductionsreduce the overall impact on the City. Secondly, this budget includes new revenues primarily from business license fees as a way to increase revenues, increasing the business licensing fee to align with fees and taxes paid by businesses in other jurisdictions in the area appeared to be the fairest approach. The proposed business license fee increase will be phased in over two years to allow business owners to plan for the full increase. We strongly value our business community and recognize their contributions to our city. And, we also recognize the high level of services needed to ensure the success of industry, along with the strong retail, entertainment and restaurant establishments in Tukwila. These fee increases will allow the City to continue to provide safe, clean roads to access these businesses, and first-class public safety response to protect and serve businesses and more.These new revenues will provide an additional $1.1 million in 2019 and $1.8 million in 2020 to support city services. Bringing new tools to the table for budgeting and increasing transparency for the community This year the City implemented its first phase of Priority Based Budgeting (PBB). PriorityBased Budgeting allows the community, elected officials and staff the opportunity to better understand all of the various programs delivered by the City and the cost of each one. Departments identified and then scored their programs against the following Strategic Plan: What level is the program mandated? Is the City the sole provider? What is the level of cost recovery? How much of the community is served by the program? Has there been a change in demand for the program? 2 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington As you look through the budget pages, you will see that on top of the usual department and division general budget pages, we have added in information about each program found in that area and the cost includingstaff, supplies and services associated with each one. Each program wasthen tiered This is a great tool for all of us to better understand the cost associated with delivering services to the community and we expect to refine and build upon this effort in subsequent budgets with the goal of continuing to increase transparency and provide information to the Tukwila community. Collaborative budget process The 2019/2020 budget process was one of the most collaborative budget processes our City has experienced. I appreciated the significant effort that the Council engaged in to review every department and fund budget. Not only did every Council committee review budgets, the Council also held multiple work sessions and reviewed each budget again in either a Committee of the Whole or Regular Council meeting. In the end, the Council identified additional priorities they wanted included, andwe were able to fund them. These additional projects include: Funding for two crosswalks on Tukwila International Boulevard that include the pedestrian flashing beacons for safety; Additional swings at Cascade View Park; and Additional funding to study more options for traffic flow on Tukwila International Boulevard. Early on in the budget process, a C a key value of mine, and that we ensure equitable and innovative delivery methods to all members of our community. This budget upholds these values, provides a fiscally prudent balanced budget for 2019 and 2020 and ensures the Tukwila community will be well served in the coming biennium. Sincerely, Allan Ekberg Mayor 3 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 4 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 5 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 6 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 7 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 8 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 9 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 10 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 11 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 12 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 13 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 14 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 15 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 16 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 17 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 18 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 19 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 20 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 21 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 22 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 23 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Salaries and Wages – Personnel Benefits – Supplies – Services – Intergovernmental – Capital – 24 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 25 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 26 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Lodging Tax and Drug Seizure. 27 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 28 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 29 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 30 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington BUDGET SUMMARY This section summarizes the 2019-2020biennial budget revenues and expenditures. Itbegins with anoverallfiscal environment followed by a discussion of the budget development process, then a financial summary of revenues and expenditures for all funds combined. The reader is encouraged torefer to other sections of the budget for more details. GENERAL FISCAL ENVIRONMENT Effective budget and financial policies are developed gradually over a period of time in response to long-term fiscal and social-economic conditions. Accordingly, this document responds to both the -economic conditions and those anticipated inthe future. economic down periods in the cycles have generally been less severe for Tukwila than for other While sales tax revenues are flattening, by slowing the rate of growth in the General Fund and increasing some revenues, the City is still able to ensure that reserve levels exceed policy requirements. 2019 -2020biennium. Construction activity on Tukwila International Boulevard associated with the build out of the Tukwila Village complex and the redevelopment of the urban renewal area is expected to boost construction related revenues including sales tax, permit fees and utilitytaxes,accelerating similar activity expected in 2019. Additionally, 500 acres of land ripe for development lies within the Tukwila South section of the urban center. A 19-story apartment-hotel complex, Washington Place, has been completed in the jects in the surrounding neighborhood. The City is optimistic about the future of the Southcenter neighborhood and is realizing the vision of this area as a residential, commercial and employment hub with significant amenities. Challenges for the future remain. Federal, state and county governments continue to devolve services down to cities and there is no evidence the trajectory will slow or change anytime soon. Agencies are no longer the partners they once were in funding critical infrastructure projects. Over the past several years the City has leveraged hundreds of millions in federal and state dollars to accomplish road and other projects, but these dollars are becoming scarcer. Further, health care costs continue to increase. Like every other city and all 39 counties in the state, revenues continue to be constrained by the 1% property tax cap imposed by the state legislature. Additionally, beginning in 2019, the State is phasing out streamlined sales tax mitigation payments totaling approximately $1.1 million annually. With the loss of this ongoing revenue source, coupled with the lack of growth in sales tax revenue, the City can no longer continue to offer the same high level of service. The City is faced with some very difficult choices to balance the 2019 2020 biennium. This budget has kept this reality in mind and is crafted to ensure the City remains in the best fiscal health possible. 31 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington BUDGET DEVELOPMENT The 2019 -2020biennial budget is fiscally prudent with no expected drawdowns to our general fund balance or the contingency reserves. With the lack of growth in sales tax revenue and the loss of the streamlined sales tax mitigation payments, the City took a two-pronged approach to align revenue and expenditures. All general fund departments reduced their operating budget by 3%, except for police and fire which were reduced by 1.5%. In addition to expenditure reductions, the gambling tax rate on card rooms and business license fees were increased to close the gap. PRIORITY BASED BUDGETING -driven budgeting process that will better show how resources are allocated to the programs and services that provide the greatest value to our residents. Over the past year, the City has worked with the Center for Priority Based Budgeting to begin implementation of our priority- is to apply the process to the General Fund for the 2019-2020 biennium. adopted Strategic Plan and community priorities, and engage in strategic decision-making regarding funding, adding, and/or eliminating programs and services. The foundation of the process is to: : Prioritize servicesEvaluate the relative importance of individual programs and services rather than entire departments. : Do the important things wellIn a time of revenue decline, a traditional budget process often attempts to continue funding all the same programs it funded last year, although at a reduced level. The priority-driven budgeting process focuses on identifying the services that offer the highest value. : Question past patterns of spendingAn incremental budget process does not seriously question the spending decisions made in years past. The priority-driven budget process puts all the money on the table to encourage more creative conversations about services. : Know the true cost of doing businessFocusing on the full costs of programs ensures that funding decisions are based on the true cost of providing a service. : Provide transparency of community prioritiesWhen budget decisions are based on a well- defined set of community priorities, the : Provide transparency of service impactIn traditional budgets, it is often not entirely clear how funded services make a real difference in the lives of citizens. Under priority-driven budgeting, the focus is on the results the service produces for achieving community priorities. : Demand accountability for resultsTraditional budgets focus on accountability for staying within spending limits. Beyond this, priority-based budgeting demands accountabilityfor results Evaluating programs based on their influence in achieving the Strategic Goals: incorporates mandates, reliance on the city to provide the program, cost recovery, portion of the community served, and change in demand. Programs were also scored based on ability to 32 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington achieve community and/or good governance results.All department scores were reviewed by peer review teams as part of a quality control process. Program Inventory: The first step of the PBB process is to establish a program inventory that encompasses all the activities the City performs. Each department developed a comprehensive list of programs and services offered. Each program was then classified as either a community-based or governance-based program. Governance- municipal organization. The final program for the General Fund includes a total of 294 programs across the City. 160 are classified as community-based and 134 are classified as governance-based. The complete list of programs can be found in the appendix. Personnel Costs and FTE: Once the program inventory was developed, the next step was to input spent on specific programs. These percentages were then used to allocate personnel costs to programs as well as calculate the allocation of full-time equivalence (FTE). Employee time is classified by FTE, on a scale of 0-1 (with 1 being the equivalent of a full-time employee). Total salaries (including overtime) and benefits allocated to programs totaled $43.2 million in 2019 and $44.3 million in 2020. Non-Personnel Costs: Non-personnel cost types were also allocated in the model. Non-personnel costs include supplies, services, intergovernmental, and capital. In total, $16.2 million in non-personnel costs was allocated to the program inventory for 2019 and $16.1 million in 2020. Program Scoring: The next step to PBB was to score each program on several dimensions. Staff scored each program on five basic program attributes (BPAs), using a scale of 0-s include: Level of program mandate Reliance on the City to provide the program Cost recovery of the program Portion of the community served by the program Change in the demand for the program opted Strategic Plan goals (in the case of community programs), or five governance goals (in the case of governance programs). Each -4 scale. The community program Strategic Plan goals are as follows: A community of inviting neighborhoods and vibrant business districts. A solid foundation for all Tukwila residents. A diverse and regionally competitive economy. A positive community identity and image. The governance program goals are: Ensure City facilities are safe, efficient, and inviting to the public. Continue to innovate and develop as an organization and support individual growth. Strategic Plan to focus and prioritize City efforts. Ensure the long-term fiscal sustainability of the City. 33 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Program Rankings Tiers 1, 2, 3 & 4 The analysis described above resulted in a final score for each program. The score was developed using a fo goals, and for the level of mandate identified within the BPA analysis. The final product splits programs into four tiers and provides a visual representation of how much money is being spent on the programs that fall into each tier. In this representation, the first tier (T1) contributing attributes. The fourth tier (T4) identifies the programs with the lowest relative connection to the results and other attributes. It should be noted that while a program may fall into the fourth tier, it may be mandated at either the state or federal level to provide the program. The full list of programs can be found in the appendix. All programs that are mandated at either the state or federal level are noted. programs that fall into each tier. The length of the bar indicates total dollars budgeted, with the longer bars representing a higher budgeted amount. strategic goals, followed by the other tiers. Tier 4 programs are also important, and may reflect strongly-held community values, but receive a lower relativerank using the PBB scoring framework. An example of a tier 1 program is Police patrol services. This program scored a four against all strategic goals and also scored a 4 against most of the BPAs. An example of a tier 4 program is court hearings, a program identified by the Municipal Court. While this particular program may indirectly impact the strategic goals, there is no direct linkage between court hearings and the strategic goals. However, this program is a necessary function of City government. Anyone cited within the City limits has a right to a court hearing and is mandated at both the federal and state level. programs and services that have been identified as most critical. Across all program types, the City is currently providing the greatest level of resources to tier 1 and tier 2 programs, with $39.7 million and $40.5 million allocated to tier 1 and tier 2 programs in 2019 and 2020 respectively. Analyzing the data from a different perspective, the chart below shows how programs are allocated by tier at a department level. Public safety is not only the largest allocation of resources but also has the biggest allocation to tier 1 programs. 34 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 35 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington FINANCIAL SUMMARY The 2019-2020budget reflects a City-wide net revenueincrease of $18.8million in 2019and $27.7 million decrease in 2020or net decrease of $8.9million over the biennium.The primary reason for the increase in 2019 and the will be sold in 2019 with spending of the bond proceeds over the course of two yearsto finance construction of critical public safety facilities. No drawdown of the General Fund or the Contingency Fund is expected in the biennium, the result of an emphasis on maintaining structural balance for continued financial stability and sustainability. Debt financing is proposed for thePublic Safety Plan in 2019 with proceeds used to construct a justice center, rebuild two fire stations, and remodel existing structures to house public works facilities fiscally prudent, especially as existing bonds mature and debt service on the retiring bonds can be for 2019 is 6.2%of ongoing General Fund revenues which is 1.8% lower than the 8% guideline for affordability. In 2020, debt service is 5.4%of ongoing General Fund revenues. The decrease is due to final debt maturing related to the 2008 debt refinanceto support the purchaseof a City Hall annex and purchase property for Tukwila Village.In addition to debt-financed capital projects, cash investments are planned for maintenance of capital assets including roads and bridges. The budget also includes investment in the utility funds.A Water Fund drawdown of $1.8million over th the biennium will allow for investment in 58Ave S Water MainReplacement Project as well as the Macadam Road South water upgrade, among other projects.A Sewer Fund net drawdown of $734 thousandwill continue the upgrading of the Central Business District sewer system, Fort Dent park BNSF Sewer Relocation project,and other sewer-related projects.While the Surface Water Fund reflects an increase of $824thousand, several projects are planned, including E Marginal Way Stormwater Outfalls and Riverton Creek Flap Gate removal. The City-wide picture also includescosts associated with the Public Safety Plan. Voters approvedthe Public Safety Plan bond measure in November2016,and the City issuedbonds in December 2016. Projects included in the Plan include siting and constructing a Justice Center that will house the Police department and Court, reconstructing twoFire Stations, and life-cycle replacement of fire apparatus and equipment, up to $15 million. Each fund has been grouped according to their function within the City. The Contingency Fund is displayed with the General Fund as its sole source of funding is the General Fund (with the exception of investment earnings) and it contains no external restrictions. As a side note, for purposes of financial reporting the General Fund and Contingency Fund are combined in the Comprehensive Annual Financial Report (CAFR) as well. The Residential Street Fund and the Arterial Street Fund have been grouped with the capital project funds since their main activity is capital improvements. The Local Improvement District (LID) fund and associated guaranty fund are shown separately from the general obligation debt; the LID debt is secured by the property assessed in the district and is not considered a direct obligation of the City. 36 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 2019 2019 20192019Ending Change in FundBeginning ResourcesExpendituresFund Fund Balance Fund Balance Balance $ 82,055 Fund 000 - General$ 12,590,576$ 65,947,930$ 65,865,875$12,672,631 148,568 Fund 105 - Contingency6,447,329148,568-6,595,897 230,623 Total General & Contingency19,037,90566,096,49865,865,87519,268,528 84,869 Fund 101 - Hotel/Motel Tax1,370,302778,000693,1311,455,171 (5,000) Fund 109 - Drug Seizure226,50755,00060,000221,507 Total Special Revenue Funds1,596,809833,000753,131 79,869 1,676,678 (1) Funds 2**-LTGO Debt Service Funds387,8654,979,2624,979,263387,864 - Fund 213 - UTGO Bonds40,1172,841,6752,841,67540,117 300 Fund 206 - Guaranty685,037300-685,337 - Fund 233 - Local Imp. Dist. Bonds, 2013707,287688,637688,637707,287 300 Local Imp. Dist. #33, Guaranty Funds1,392,324688,937688,6371,392,624 (2,614,000) Fund 103 - Residential Streets2,826,6214,002,0006,616,000212,621 (2,035,599) Fund 104 - Bridges & Arterial Streets3,621,8656,819,0008,854,5991,586,266 (476,680) Fund 301 - Land Acq, Rec, Park Develop1,019,562128,320605,000542,882 (225,000) Fund 302 - Facility Replacement2,213,06410,000235,0001,988,064 (152,594) Fund 303 - General Government Imp337,761200,500353,094185,167 100 Fund 304 - Fire Improvements7,412500,100500,0007,512 26,517,768 Fund 305 - Public Safety Plan13,038,49466,414,34639,896,57839,556,262 2,871,000 Fund 306 - City Facilities1,914,0007,500,0004,629,0004,785,000 Total Capital Projects Funds24,978,77885,574,26661,689,271 23,884,995 48,863,774 (333,901) Fund 401 - Water5,149,5227,317,0007,650,9014,815,620 (862,916) Fund 402 - Sewer9,174,4309,912,00010,774,9168,311,514 28,555 Fund 411 - Foster Golf Course640,0811,793,9001,765,345668,636 136,776 Fund 412 - Surface Water754,3039,070,0008,933,224891,079 (1,031,486) Total Enterprise Funds15,718,33628,092,90029,124,38614,686,850 Fund 501 - Equip Rental & Replacement3,874,8993,619,0894,435,2043,058,783 (816,115) Fund 502 - Self-Insured Healthcare Plan1,137,7046,563,8726,904,662796,914 (340,790) Fund 503 - LEOFF I Self-Ins Health Plan527,005266,533465,755327,783 (199,222) Total Internal Service Funds5,539,60810,449,49411,805,6214,183,481 (1,356,127) Fund 611 - Firemen's Pension1,449,85674,00069,9911,453,865 4,009 TOTAL BUDGET $ 21,812,182 $ 70,141,598$ 199,630,032$ 177,817,849$ 91,953,780 37 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Budgeted Revenues by Fund 2019 Internal Service Funds 5.23% Fiduciary Funds 0.04% Enterprise Funds 14.07% General Fund 33.11% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Capital Projects 42.87% Special Revenue Funds 0.42% Debt Service 4.26% Budgeted Expenditures by Fund 2019 Internal Service Funds Fiduciary Funds 0.04% 6.64% General Fund 37.04% Enterprise Funds 16.38% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Capital Projects 34.69% Special Revenue Funds 0.42% Debt Service 4.79% 38 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 20202020 2020 Beginning20202020Ending Change in FundResourcesExpendituresFund Fund Fund Balance BalanceBalance $ 1,372,882 Fund 000 - General$12,672,631$ 67,194,827$ 65,821,945$14,045,513 300,000 Fund 105 - Contingency6,595,897300,000-6,895,897 Total General & Contingency19,268,52867,494,82765,821,945 1,672,882 20,941,410 107,502 Fund 101 - Hotel/Motel Tax1,455,171803,000695,4981,562,673 (5,000) Fund 109 - Drug Seizure221,50755,00060,000216,507 Total Special Revenue Funds1,676,678858,000755,498 102,502 1,779,180 418 Funds 2**-LTGO Debt Service Funds387,8644,590,3114,589,893388,282 - Fund 213 - UTGO Bonds40,1173,713,1753,713,17540,117 300 Fund 206 - Guaranty685,337300-685,637 - Fund 233 - Local Imp. Dist. Bonds, 2013707,287668,613668,613707,287 Local Imp. Dist. #33, Guaranty Funds1,392,624668,913668,613 300 1,392,924 Fund 103 - Residential Streets212,6215,711,0005,701,000 10,000 222,621 (1,288,382) Fund 104 - Bridges & Arterial Streets1,586,26647,647,00048,935,382297,884 Fund 301 - Land Acq, Rec, Park Develop542,882116,40050,000 66,400 609,282 (205,000) Fund 302 - Facility Replacement1,988,06410,000215,0001,783,064 (157,515) Fund 303 - General Government Imp185,167200,500358,01527,652 100 Fund 304 - Fire Improvements7,512500,100500,0007,612 (37,344,437) Fund 305 - Public Safety Plan39,556,2622,683,70940,028,1462,211,825 (4,785,000) Fund 306 - City Facilities4,785,000-4,785,000(0) Total Capital Projects Funds48,863,77456,868,709100,572,543(43,703,834)5,159,939 Fund 401 - Water4,815,6207,524,0009,000,238(1,476,238)3,339,382 128,965 Fund 402 - Sewer8,311,5149,912,0009,783,0358,440,480 Fund 411 - Foster Golf Course668,6361,847,9001,810,408 37,492 706,128 687,574 Fund 412 - Surface Water891,0797,990,0007,302,4261,578,653 Total Enterprise Funds14,686,85027,273,90027,896,107(622,207)14,064,643 Fund 501 - Equip Rental & Replacement3,058,7833,221,5443,777,6582,502,670 (556,114) Fund 502 - Self-Insured Healthcare Plan796,9146,889,4367,412,104274,247 (522,668) Fund 503 - LEOFF I Self-Ins Health Plan327,783266,541489,313105,011 (222,772) Total Internal Service Funds4,183,48110,377,52111,679,0742,881,927 (1,301,553) Fund 611 - Firemen's Pension1,453,86574,00069,9911,457,874 4,009 TOTAL BUDGET $91,953,780$ 171,919,356$ 215,766,839$ (43,847,483)$ 48,106,297 39 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Budgeted Revenues by Fund 2020 Internal Service Funds Fiduciary Funds 0.04% 6.04% Enterprise Funds 15.86% General Fund 39.26% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Special Revenue Funds Capital Projects 33.08% 0.50% Debt Service 5.22% Budgeted Expenses by Fund 2020 Internal Service Funds Fiduciary Funds 0.03%General Fund 30.51% 5.41% Enterprise Funds 12.93% General Fund Special Revenue Funds Debt Service Capital Projects Enterprise Funds Internal Service Funds Fiduciary Funds Special Revenue Funds 0.35% Capital Projects 46.61% Debt Service 4.16% 40 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington REVENUEALL FUNDS Before discussing the revenues for all funds, it is important to note that the 2018budget has been adjusted to reflect 2018estimated actual revenues. Overall,this results in an overstatement of the 2018budget and an understatement of the increase in the 2019budget. It should be noted that the revenue totals may include a duplication of amounts for transfers between funds (transfers-in and transfers-out); as the internal transactions are shown both in the originating fund and the recipient fund. The total revenue and transfers budgeted is $199.6million for 2019and $171.9million for 2020. This is a10.4%increasein 2019over the 2018budgeted revenue. The primary reason for the increase is due to planned debt issuance for the voter-approved Public Safety Plan in 2019. Total revenues decrease in 2020by 13.9% from the 2019budget. No additional debt issues are planned in 2020. In addition to the planned debt issue, other revenue changes includean increase in business license revenue due to anincrease in the business license fee.The fee increase is necessary to replace the loss of the streamlined sales tax mitigation payments from the State as well as the lack of growth in local retail sales tax revenue. Grant revenue is $14.7 million less in 2019 than 2018but $44.4million higher in 2020 than 2019. Grant revenue is tied to planned capital projects. Revenue projections for ongoing sources are conservative estimates based on local economic factors as well as historical data. source. Sales anduse tax revenue is projected at$19.9million in 2019which represents adecrease from2018budgetof 0.2%. Retail sales tax revenue increased considerably in both 2015 and 2016 but growth stalled in 2017 and 2018. The 2019budgetis projected at 1.5%above 2018 estimated year-end.Projections for sales and use tax revenue are based on historical trends as well as selected economic indicators including changes in unemployment, disposable income, and anticipated construction of major projects. Because retail sales tax revenue is highly volatile, the budget for 2020 has been increase only 1.5% over 2019 budget. Property tax, which is the second largest revenue source, is used for general governmental operations and is limited to the lesser of 1% or inflation. Property tax growthresulting from new construction, changes in value of state-assessed utility property, and newly annexed property are exempted from the limit factor and may be added to the tax value. The City anticipates property tax revenue will be at $18.8million in 2019, an increase of 4.2% over 2018budget. The budget shows property tax revenue of$20.0million in 2020, an increaseof 6.3%over the prior year.The increaseis directly associated with debt service requirements related to voted debt. Cities and towns in Washington State are authorized to levy a tax on public utility businesses based on revenues they generate within the city or town, known as a utility tax. The city currently levies a 6% tax on electricity, natural gas, cable, telephone, and solid waste/recycling. Utility tax revenue is projected to be $4.2million in 2019and $4.4millionin 2020.Telephone utility tax has been declining in recent years. Taxes appear to have stabilized and a slight increase isexpected in the biennium. The City also receives revenue from other sources to pay for providing general government services. These revenue sources include other taxes (admissions, excise, hotel/motel), fees and charges, interest earnings, and grants. 41 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue - All Funds ActualBudget Percent Changes Projected Revenues201620172018201820192020 2018-192019-20 Property Taxes$ 14,552,681$ 17,591,317$ 18,009,546$18,060,302$ 18,825,117$20,015,086 4.2%6.3% Retail Sales Tax18,262,54418,164,22719,600,00019,932,10219,894,00020,192,410-0.2%1.5% Use Tax645,646642,974644,389675,000650,000690,000 -3.7%6.2% Parking/Admissions Tax906,748940,7001,297,434980,0001,175,0001,340,000 19.9%14.0% Utility Taxes4,045,9164,175,0134,109,4494,205,5134,238,2004,374,610 0.8%3.2% Interfund Utility Tax2,146,5152,265,7472,180,1542,205,0002,373,0002,412,000 7.6%1.6% Gambling, Excise Taxes6,545,4845,427,7845,058,4894,978,6145,468,7005,475,200 9.8%0.1% Hotel/Motel Tax710,267736,784764,767755,000775,000800,000 2.6%3.2% Total Taxes47,815,80249,944,54551,664,22851,791,53153,399,01855,299,306 3.1%3.6% Business Licenses and Permits2,604,8572,549,6262,953,8502,809,7903,547,4004,612,400 26.3%30.0% Building Permits and Fees1,333,8531,957,1641,846,3741,494,3002,167,4942,172,494 45.1%0.2% Total Licenses & Permits3,938,7104,506,7904,800,2244,304,0905,714,8946,784,894 32.8%18.7% Sales Tax Mitigation1,122,0401,099,0901,099,9031,140,000840,000--26.3%0.0% Seattle City Light franchise fee2,092,3582,263,3532,266,0402,199,5002,399,5002,469,500 9.1%2.9% Other State shared revenues873,559899,528757,899840,403897,250945,250 6.8%5.3% Federal and State Grants5,232,3618,269,87319,884,59421,304,9106,619,24751,000,020 -68.9%670.5% Other intergovernmental903,278285,073126,736590,313677,279755,568 14.7%11.6% Total Intergovernmental10,223,59512,816,91724,135,17226,075,12611,433,27655,170,338 -56.2%382.5% General Government180,364173,505155,787187,465192,732196,732 2.8%2.1% Security1,296,2411,162,011876,4491,215,2251,322,0001,362,000 8.8%3.0% Transportation2,117,2473,537,9392,864,3743,027,7085,035,8202,916,275 66.3%-42.1% Plan Check and Review Fees1,432,6442,213,0202,313,8642,283,0902,283,6752,481,675 0.0%8.7% Culture and Rec Fees1,596,6061,423,1701,567,0621,772,1501,642,5001,689,500 -7.3%2.9% Utilities & Environment21,438,77722,628,55422,564,78121,946,00023,601,00023,983,000 7.5%1.6% Total Charges for Services28,061,87931,138,19930,342,31730,431,63834,077,72732,629,182 12.0%-4.3% Total Fines and Penalties224,138226,574169,994224,829230,418245,418 2.5%6.5% Interest Earnings711,678975,5241,482,839635,9961,185,874984,932 86.5%-16.9% Rents and Concessions803,939762,038712,715764,839694,839699,839 -9.2%0.7% Contributions/Donations130,111712,5812,081,9781,320,20035,10035,100 -97.3%0.0% Special assessments568,861502,808438,467439,893471,000471,000 7.1%0.0% Other Financing6,895,1446,346,1436,332,4347,106,6857,005,8407,468,628-1.4%6.6% Total Miscellaneous9,109,7339,299,09311,048,43410,267,6139,392,6539,659,499 -8.5%2.8% Transfers In4,759,5137,199,94919,572,81024,585,6219,613,4747,295,649 -60.9%-24.1% Debt proceeds32,990,00010,456,00020,000,00026,143,00065,675,046-151.2%0.0% Property sales88,617100,07441,1554,341,00030,00030,000-99.3%0.0% Indirect Cost Allocation2,233,4762,279,0582,718,3152,325,6432,545,6452,637,288 9.5%3.6% Other Financing4,622,2931,395,484522,166359,1987,551,0442,240,948 2002.2%-70.3% Other Financing44,693,90021,430,56542,854,44657,754,46285,415,20912,203,885 47.9%-85.7% Total Revenues$ 144,067,756$ 129,362,683$ 165,014,816$ 180,849,289$ 199,663,195$ 171,992,522 10.4%-13.9% 42 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue Budget by Type 2019 $53,399,018 $75,801,735 $34,077,727 $45,000,000 Taxes $5,714,894 $40,000,000 Licenses and Permits $35,000,000 Intergovernmental $30,000,000 Charges for Services Fines and Penalties $25,000,000 $11,433,276 $9,392,653 $9,613,474 Miscellaneous $20,000,000 $230,418 Transfers - In $15,000,000 Other Financing $10,000,000 $5,000,000 $- Revenue Budget by Type 2020 $55,170,338 $55,299,306 $60,000,000 Taxes Licenses and Permits $50,000,000 Intergovernmental $32,629,182 $40,000,000 Charges for Services Fines and Penalties $30,000,000 $6,784,894 $9,659,499 Miscellaneous $7,295,649 Transfers - In $245,418 $4,908,236 $20,000,000 Other Financing $10,000,000 $- 43 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington EXPENDITURES ALL FUNDS The expenditure totals for all funds may include a duplication of amounts for transfers between funds (transfers-out and transfers-in) as the internal transactions are shown both in the originating fund and the recipient fund. The total expenditure and transfers out budgeted is $177.8millionfor 2019and $215.8million for 2020. This represents a 18.8%reductionin 2019over the 2018budgeted expenditures. The 2020 expenditure projection is 21.3%morethan the 2019projected amount, due mainly to planned expenditures related to the StranderBlvd. Extension project, most of which is grant funded. The City plans to spend $44.5million in 2019and $44.8million in 2020 to construct a new Justice Center, reconstruct twoFire Stations, and purchase equipment and apparatus for the Fire department. Transfers between funds are shown as other expenditures and include transfers fromthe general fund for debt service payments of $4.1million in 2019and $3.7million in 2020.Additional transfers from the general fund includes transfers to capital projects funds of $1.97million in 2019 and $1.3 million in 2020. The Services categorycosts decreasedin 2019by 26.2%; this is due to departmental decreases related to the loss of revenue mentioned in the previous section and the completion of the implementation of a new software system for the Recreation department. The budget continues to fund all existing positions and places an emphasis on public safety and community livability.A cost of living adjustment (COLA) of 3.0% is included in the 2019 budget and a COLA of 2.5% is included in the 2020 budget. It should be noted that while the COLA has been budgeted, any actual wage adjustment is subject to collective bargaining and adopted policies. Benefits, including pension and industrial insurance have also been adjusted accordingly. The supplies category shows an increase of 10.4% in 2019 largely due to increased costs for water, sewer, and sewage treatment as well as equipment purchases for the fire department. Supplies are 2.3% lower in 2020 from 2019 as departments are holding the line on spending due to lack ofgrowth in revenue. Additionally, professional services budget in 2019 is 38.6% lower than 2018 budget and 7.6% lower in 2020 from 2019 budget for the same reason. The City is self- Because claim history can vary greatly from year to year, the City reviewed a 10-year history to determine an appropriate funding the traditional two years, cost increases can be held at 5% each year.The budget includesa 5% cost increase in each year of the biennium. The budget also includes funding for routine capital maintenance such as street overlay and bridge nd inspections. The major capital projects include residential street improvements for 42Avenue South, rd 53Avenue South, and Macadam Road South Complete Street; arterial street and bridge improvements, Strander Blvd. Extension, West Valley Hwy improvements, Boeing Access Road over nd Airport Way seismic retrofit, and 42Avenue South bridge replacement; water system upgrade for Macadam Road; sewer system rehabilitation for the Central Business District and East Marginal Way South Stormwater Outfalls, Riverton Creek Flap Gate removal, and other environmental and surface water management projects. 44 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Departments continue to find operating efficiencies in an effort to lower costs for supplies and services. Operations and maintenance costs in the general fund were reduced by 3% across all departments, except for police and fire, which were reduced by 1.5% to help mitigate the challenges with sales tax revenue and the loss of the streamlined sales tax mitigation payments. General cost increases include utility rate increases, equipment rental operating and maintenance costs, insurance, and excise tax. 45 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Summary All Funds(table is continued on following page) Expenditures - All Funds ActualBudget Percent changes Projected Expenditures by Type201620172018201820192020 2018-192019-20 Salaries$ 30,018,009$ 31,048,648$ 31,073,907$ 32,045,933$ 32,994,100$ 33,980,150 3.0%3.0% Extra Labor769,528773,926851,995893,693891,833893,697-0.2%0.2% Overtime1,547,7731,544,3581,874,6651,696,3751,373,3991,377,399-19.0%0.3% Total Wages32,335,31133,366,93233,800,56634,636,00135,259,33236,251,246 1.8%2.8% FICA1,960,9982,017,3152,095,9522,119,3402,405,5422,394,536 13.5%-0.5% LEOFF941,643981,616937,0071,015,807988,698964,616-2.7%-2.4% PERS1,761,5751,587,2442,144,6792,026,4972,208,6712,265,425 9.0%2.6% Industrial Insurance772,308716,876784,8651,066,495953,3241,036,430-10.6%8.7% Med,Dntl,Disability,Life12,532,98212,901,95912,576,00514,739,77513,886,02214,788,435-5.8%6.5% -70.7%0.0% Unemployment43,48915,07722,95519,1205,6005,600 -13.9%0.0% Clothing Allowance9,56710,07216,76716,23613,97513,975 Total Benefits18,022,56218,230,16018,578,22921,003,27020,461,83321,469,016 -2.6%4.9% -16.3%0.0% Office Supplies487,733633,667612,208619,792519,025519,025 Small Tools & Minor Equip196,774622,725136,957175,877562,147235,715 219.6%-58.1% 16.4%0.0% Recreation Prog Supplies112,23519,78229,24231,80037,00037,000 -19.0%0.0% Fire Supplies181,558114,465148,293186,977151,377151,377 -38.7%2.0% Street Maint Supplies187,099186,077158,524249,300152,700155,725 Water /sewer/sewage treat.6,827,0187,455,1726,838,1097,010,0007,822,2507,914,000 11.6%1.2% Resale items-fuel, other616,088661,307786,404868,600855,000855,000-1.6%0.0% Other587,677583,420513,507537,185585,385568,385 9.0%-2.9% Total Supplies9,196,18310,276,6159,223,2449,679,53110,684,88410,436,227 10.4%-2.3% Professional Services6,792,8956,888,80610,863,15513,403,5288,238,7107,610,816-38.5%-7.6% -0.4%0.0% Communication418,291407,340485,226451,041449,200449,200 -18.7%0.0% Travel154,048200,356188,369231,420188,130188,130 Advertising44,05550,626111,065169,736166,786166,786-1.7%0.0% Operating Rents & Leases314,612504,280530,590503,718512,230512,330 1.7%0.0% Equipment Replacement734,384690,5961,085,739684,6861,202,726732,637 75.7%-39.1% Equip Operations & Maint1,332,5051,687,0681,930,2231,965,8722,071,9452,104,488 5.4%1.6% 3.8%4.6% Insurance963,7161,018,0711,178,0801,111,3231,153,7241,207,169 4.0%3.3% Utilities2,017,1022,082,9072,205,6362,161,1052,246,6942,320,007 -50.5%-1.5% Repairs and Maintenance3,575,4013,505,4424,604,7154,681,8572,319,1502,283,912 Miscellaneous870,197943,9071,133,4181,238,938984,841986,905-20.5%0.2% Claims & Judgements160,51489,100334,702382,000320,000320,000-16.2%0.0% Credit Card Fees205,750225,392201,392182,581188,081188,081 3.0%0.0% Other8,8146,3969,9556,5004,2504,250-34.6%0.0% Total Services17,592,28518,300,28824,862,26627,174,30520,046,46619,074,711 -26.2%-4.8% SCORE Jail1,310,7361,466,9631,579,5061,633,4051,626,3551,675,146-0.4%3.0% Valley Communications1,034,8201,111,6631,137,4201,184,8171,184,2531,219,491 0.0%3.0% Animal Control108,136111,89255,564118,852125,000131,250 5.2%5.0% Excise tax504,806516,793503,729471,405491,005491,005 4.2%0.0% 4.8%1.6% Interfund utility taxes2,205,3912,319,3132,358,0642,265,0002,373,0002,412,000 -0.2%2.5% Other229,235242,444247,090253,045252,586258,945 Total Intergovernmental5,393,1245,769,0685,881,3745,926,5246,052,1996,187,837 2.1%2.2% 46 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditures - All Funds (Continued) ActualBudget Percent Change Projected Expenditures by Type201620172018201820192020 2018-192019-20 Machinery and Equipment1,639,0091,534,4515,677,1287,021,2252,832,5002,111,800-59.7%-25.4% Capital projects8,565,71118,703,92126,699,43939,814,00059,918,64799,978,129 50.5%66.9% Land- 37,291,718-33,011,000620,00015,000 -98.1%-97.6% Total Capital10,204,71920,238,37269,668,28579,846,22563,371,147102,104,929 -20.6%61.1% Principal3,347,0736,706,6785,080,3506,930,5275,143,8734,355,733 -25.8%-15.3% Interest1,371,3052,827,7212,783,4704,143,1294,638,9975,954,204 12.0%28.4% Total Debt Service4,718,3779,534,3997,863,82011,073,6569,782,87010,309,937 -11.7%5.4% Transfers from GF:1,451,0002,564,0441,588,1903,622,0002,269,6001,621,950-37.3%-28.5% Contingency fund433,682180,71592,672-58,568210,000 0.0%258.6% Debt service funds2,874,8312,773,4523,378,9145,848,5804,099,4853,718,440 -29.9%-9.3% Indirect cost allocation to GF2,233,4762,279,0582,325,6432,325,6432,545,6442,637,287 9.5%3.6% Transfers to GF: 300,000-1,000,0006,050,000200,000200,000 -96.7%0.0% Transfers among other funds 1,381,738-15,347,25511,746,0002,985,8201,545,259 -74.6%-48.2% Other Items(991,139)(4,532,474)---- 0.0%0.0% Total Other Expenditures6,001,8514,946,53323,732,67429,592,22312,159,1179,932,936 -58.9%-18.3% Total Expenditures$ 103,464,412$ 120,662,367$ 193,610,458$ 218,931,735$ 177,817,849$ 215,766,839 -18.8%21.3% 47 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019-2020Expenditure Budget by Type Transfers - Out Debt Service Capital Outlays Intergovernmental 2020 Other Services and Charges 2019 Supplies Salaries and Benefits $- $20 $40 $60 $80 $100 $120 Millions 48 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington GOVERNMENTAL FUNDS Governmental programs and services, fundedlargely by taxes but also throughfees for service and intergovernmental revenues such as grants and state shared services, include the following activities: Public Safety law enforcement, fire and emergency medical services activities, and other emergency services. Physical Environmentpublic works activities not chargeable to the enterprise funds. Transportationbridges, residential andarterial street maintenance and construction. Economic Environmentbusiness development, planningand building inspection activities. Culture and Recreationparksand recreation activities. General Governmentadministration, finance, attorney, human services, and city clerk activities. Judicial municipal court activities. The general fund is the repository for most taxes and unrestricted revenues and has the most spending flexibility. Each year the general fund transfers money to the debt service funds to pay debt service and to the capital projectsfunds to help pay for park, street and other infrastructure projects. The City maintains the following governmental funds: General General fund Contingency fund Special Revenue Funds Lodging Tax Drug Seizure Debt Service Limited Tax General Obligation bonds LID #33 bonds and guarantyfunds Capital Projects Residential streets Arterial streets Park and land acquisition Facilities General government Fire Improvement Public Safety Plan Public Works Shops 6-Year Financial Plan The 6-year financial plan (formerly called Attachment A)models the 6-year forecaston the general fund by incorporatinggeneral fund requirements to fund capital projects outlined in the Capital Improvement Programas well asapproved and planned debt service. The model fine tunes forecasts for each type of revenue and expenditure, taking into consideration historical trends and economic outlookbut does not include immaterial, one-time revenues or expenditures.. 49 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Reserve Policy is met in the 2019-20 and 2021-22 biennium as well as in 2024, but not in 2023 due to a bridge replacement project scheduled for 2023. This is consistent with 6-year forecasts found in previously adopted budgets.With the flattening of sales tax revenue coupled with the loss of streamlined sales tax mitigation payments beginning in 2020, the budget has been drafted to be very conservative with revenue projections. All ongoing expenditures and debt service requirements are met without drawing down fund balance. The 6-year financial plan is used for planning purposes only and is updated with each budget cycle. The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met in each year. The Reserve policy, as revised in 2015, requires a general fund minimum fund balance of 18%, as calculated onthe prior year ongoing general fund revenue. Also, a new discretionary reserve was added to the policy. Under this section, 10% of one-time revenue realized in the previous year will be set aside as a one-time revenue reserve, to the extent doing so doesnot negatively impact compliance with the general fund minimum fund balance requirement. Indication of compliance with the new minimum balance reserve requirement and the former requirement is demonstrated in the chart below. PROJECTIONS PROPOSED BUDGET Reserve policy compliance: 201920202021202220232024 Minimum fund balance - new policy 18%YesYesYesYesNoYes Minimum fund balance - former policy 10%YesYesYesYesYesYes Contingency reserve fund balance - 10%YesYesYesYesYesYes Transfer In The shown onthe 6-year financial plan derives from property salesas well as transfers related to the Public Safety Plan. The Tukwila Village landsales and the motel propertyland sale represents the transferof sale proceeds into the general fund from the Urban Renewal Fund for realized and anticipatedsales. Additionally, revenue dedicated to the Public Safety Plan that is accumulated in the Public Safety Plan fund is transferred into the general fund to cover debt service payments associated to Councilmanic debt for the Public Safety Plan. The chart below shows the revenue and expenditure categories in the model and the percent increase by year. Revenue Categories2021202220232024Expenditure Categories2021202220232024 Interfund Utility Taxes2.50%2.50%2.50%2.50%Attorney Fees1.00%1.00%1.00%1.00% Misc. Revenue2.00%2.00%2.00%2.00%Equipment Rental3.00%3.00%3.00%3.00% Property Tax Revenue2.50%2.50%2.00%2.00%Liability Insurance5.00%5.00%5.00%5.00% Admissions Tax3.00%3.00%3.00%3.00%Other Taxes2.00%2.00%2.00%2.00% Credit Card Fees5.00%5.00%5.00%5.00%Services0.00%0.00%0.00%0.00% Community Development3.00%2.00%2.00%2.00%Utilities3.00%3.00%3.00%3.00% EMS levy2.00%2.00%2.00%2.00%Fuel1.00%1.00%1.00%1.00% State Entitlements2.00%2.00%2.00%2.00%Healthcare5.00%5.00%5.00%5.00% Fines Levied1.00%1.00%1.00%1.00%Indirect Cost Allocation2.50%2.50%2.50%2.50% Franchise Fees2.00%2.00%2.00%2.00%Pension Costs3.00%3.00%3.00%3.00% Gambling Tax4.00%4.00%4.00%4.00%Supplies0.00%0.00%0.00%0.00% Indirect Cost Allocation2.50%2.50%2.50%2.50%Labor2.50%2.50%2.50%2.50% Business Licenses1.00%1.00%1.00%1.00% Recreation Fees2.00%2.00%2.00%2.00% Rental Fees1.50%1.50%1.50%1.50% Sales Tax Revenue2.00%2.00%2.00%2.00% Utility Tax2.00%2.00%2.00%2.00% Service Fees1.00%1.00%1.00%1.00% 50 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 6-Year Financial Plan 20192024 Analysis 51 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington General Fund Maintenance and Operations Detail 52 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Debt Service 2019-2024. This chart displays the general fund contribution to debt service for existing debt, planned debt and proposed debt over the 6-year projection period.The totals in the chart represent debt service payments; the totals do not takeinto consideration other revenue sources that offset the general fund obligation. BUDGETPROJECTIONSTOTAL Use of Debt Proceeds 2019202020212022202320242019-2024 EXISTING DEBT: City Hall Annex, 6300 bldg, and Urban LTGO 2008 $810,900$ -$ -$ -$ 810,900 revitalization - Tukwila Village Refunding City Hall Annex, 6300 bldg364,905-----364,905 Tukwila Village445,995-----445,995 SCORE 2009 South County Correctional Entity, SCORE 427,869426,239427,532427,379426,885426,3562,562,260 Jail facility Scheduled debt service 427,869426,239427,532427,379426,885426,3892,562,293 Estimated contribution by SCORE(427,869)(426,239)(427,532)(427,379)(426,885)(426,389)(2,562,293) Southcenter Parkway Extension, LTGO 2010 567,307558,182552,520543,175533,018527,0503,281,252 emergency management Southcenter Pkwy Extension416,120409,426405,273398,419390,969386,5912,406,798 Emergency Management151,187148,756147,247144,756142,049140,459874,454 Tax Credit(49,807)(43,114)(35,882)(27,361)(18,556)(9,468)(184,188) Arterial street portion of 2003 bond -- LTGO 2011 548,700545,300546,300551,500545,900-2,737,700 South Park bridge, Fort Dent, Tukwila Refunding Pool transaction Tukwila Metropolitan Park District LTGO 2012 113,130113,130113,130113,130--452,520 Received from Tukwila Pool MPD(113,130)(113,130)(113,130)(113,130)--(452,520) Urban Renewal Bonds LTGO 2014260,455260,290260,074260,589260,159259,8711,561,438 Interurban/Boeing Access Rd Brdg LTGO 2015392,325390,125387,775390,275392,475389,3752,342,350 Interurban 227,549226,273224,910226,360227,636225,8381,358,563 Boeing Access Road Bridge164,777163,853162,866163,916164,840163,538983,787 42nd and 53rd Sidewalks LTGO 2017557,700558,250553,500553,600558,400557,7503,339,200 Urban Renewal - Refunded Line-of-Credit LTGO 201759,17659,17663,7282,344,280--2,526,360 Refunding LTGO 2018 PSP - PW Shops 402,100402,100402,100767,100766,350767,2253,506,975 Existing debt $4,139,662$3,312,792$3,306,659$5,951,028$3,483,187$2,927,627$23,120,955 PROPOSED DEBT: LTGO 2017 Residential Street 25,000,000 545,2761,547,9501,300,9221,300,9221,300,9221,300,9227,296,914 Justice Center/Fire 17,500,000 381,6931,083,565910,645910,645910,645910,6455,107,840 Stations PW Shops 7,500,000 163,583464,385390,277390,277390,277390,2772,189,074 PSP Dedicated Revenue--(970,791)(1,956,951)(2,346,041)(2,346,916) Utility Funds Contribution(81,791)(232,193)(195,138)(195,138)(195,138)(195,138)(1,094,537) 3,750,000 Planned debt $53,779,493 $ 545,276$1,547,950$1,300,922$1,300,922$1,300,922$1,300,922$ 7,296,914 TOTAL Estimate / Projections $ 4,684,938$ 4,860,742$ 4,607,581$ 7,251,950$ 4,784,109$ 4,228,549$ 30,417,869 53 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington A summary of governmental fund balances included in the 6-Year Financial Planare as follows: 54 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington General Fund - Revenue, Expenditures, and Fund Balance ActualBudgetPercent Change ProjectedAdoptedProposedProposedActualBudget 2016201720182018201920202016-172017-182018-192019-20 Revenue General Revenue Property Taxes$14,494,747$14,857,787$15,197,455$15,279,302$15,923,442$16,241,911 2.5%2.3%4.2%2.0% Retail Sales Tax18,262,54418,164,22719,600,00019,932,10219,894,00020,192,410 -0.5%7.9%-0.2%1.5% Use Tax645,646642,974644,389675,000650,000690,000 -0.4%0.2%-3.7%6.2% Admissions Tax692,417726,207997,047774,000850,000870,000 4.9%37.3%9.8%2.4% Utility Taxes4,045,9164,175,0134,010,8774,205,5134,238,2004,374,610 3.2%-3.9%0.8%3.2% Interfund Utility Tax2,146,5152,265,7472,180,1542,205,0002,373,0002,412,000 5.6%-3.8%7.6%1.6% Gambling/Excise Taxes3,789,4673,984,9834,112,2914,045,4144,426,0004,426,000 5.2%3.2%9.4%0.0% 1.7%4.3%2.6%1.8% Total General Revenue44,077,25244,816,93746,742,21247,116,33148,354,64349,206,931 Licenses and Permits Business Licenses & Permits2,604,8572,549,6262,953,8502,809,7903,547,4004,612,400-2.1%15.9%26.3%30.0% Rental Housing License45,59042,30048,93449,00045,00045,000 -7.2%15.7%-8.2%0.0% Building Permits and Fees1,288,2631,914,8641,797,4401,445,3002,122,4942,127,494 48.6%-6.1%46.9%0.2% Total Licenses and Permits3,938,7104,506,7904,800,2244,304,0905,714,8946,784,894 14.4%6.5%32.8%18.7% Intergovernmental Revenue Sales Tax Mitigation1,122,0401,099,0901,099,9031,140,000840,000- -2.0%0.1%-26.3%-100.0% Seattle City Light Agreement2,092,5812,263,5392,266,5402,200,0002,400,0002,470,000 8.2%0.1%9.1%2.9% EMS, VNet------ State Entitlements373,461384,458410,330425,403405,250446,250 2.9%6.7%-4.7%10.1% Grants910,601943,170615,321643,382959,350730,317 3.6%-34.8%49.1%-23.9% Total Intergov't Revenue4,498,6834,690,2574,392,0944,408,7854,604,6003,646,567 4.3%-6.4%4.4%-20.8% Charges for Services General Government41,94548,62830,23035,26556,53258,532 15.9%-37.8%60.3%3.5% Security1,296,0311,161,666876,0661,214,2251,322,0001,362,000 -10.4%-24.6%8.9%3.0% Transportation50,358(5,663)36,703109,00079,00079,000 -111.2%-748.2%-27.5%0.0% Plan Check and Review Fees807,276862,500999,869905,0901,148,6751,168,675 6.8%15.9%26.9%1.7% Culture and Rec Fees600,810512,709545,206626,500601,000601,000 -14.7%6.3%-4.1%0.0% Total Charges for Services2,796,4192,579,8402,488,0752,890,0803,207,2073,269,207-7.7%-3.6%11.0%1.9% 257,279270,866212,102254,129270,218291,718 Fines and Penalties 5.3%-21.7%6.3%8.0% 1,168,6371,076,8441,043,1061,074,9641,083,8861,231,388 Miscellaneous Revenue-7.9%-3.1%0.8%13.6% 2,233,4762,279,0583,325,6432,325,6432,545,6452,637,288 Indirect cost allocation 2.0%45.9%9.5%3.6% Ongoing Revenue58,970,45560,220,59263,003,45762,374,02265,781,09367,067,993 2.1%4.6%5.5%2.0% Trnsfr Tukwila Village land sale-300,000-6,050,000200,000200,000 -100.0%-96.7%0.0% Total Revenue58,970,45560,520,59263,003,45768,424,02265,981,09367,267,993 2.6%4.1%-3.6%2.0% Expenditures City Council327,433356,375417,833430,319432,111438,025 8.8%17.2%0.4%1.4% Mayor's Office2,621,1572,505,7412,522,9722,679,5402,595,5132,644,637 -4.4%0.7%-3.1%1.9% Administrative Services1,889,6691,966,7731,964,3822,192,1942,111,5092,178,952 4.1%-0.1%-3.7%3.2% Finance2,137,6282,408,0872,597,9542,733,0162,671,1962,747,184 12.7%7.9%-2.3%2.8% Legal530,725664,9131,121,964983,185710,730710,730 25.3%68.7%-27.7%0.0% Recreation2,937,7333,048,6163,203,4173,282,2443,294,1373,255,347 3.8%5.1%0.4%-1.2% Parks Maintenance1,454,1721,351,4221,501,0701,572,2141,630,5881,651,910 -7.1%11.1%3.7%1.3% Community Development3,209,8793,283,5473,361,3163,671,1603,511,5573,600,417 2.3%2.4%-4.3%2.5% Court1,155,4001,233,1731,286,1041,295,8121,298,2271,326,166 6.7%4.3%0.2%2.2% Police17,855,69717,481,11818,426,81218,726,04919,427,61319,715,917 -2.1%5.4%3.7%1.5% Fire11,554,34112,066,97912,295,52712,541,64012,473,38712,762,388 4.4%1.9%-0.5%2.3% Information Technology1,515,8091,994,9562,040,9762,063,6712,043,9332,094,564 31.6%2.3%-1.0%2.5% Public Works3,686,3123,578,4623,463,3923,876,0473,948,6124,027,859 -2.9%-3.2%1.9%2.0% PW Street Maintenance2,897,9683,037,3183,013,9213,149,6433,354,7333,248,710 4.8%-0.8%6.5%-3.2% Total Department Expenditures53,773,92254,977,48157,217,64159,196,73459,503,84660,402,805 2.2%4.1%0.5%1.5% Transfers - Debt Service2,874,8312,773,4523,378,9145,848,5804,033,8613,587,190 -3.5%21.8%-31.0%-11.1% Transfers - Capital, Other1,451,0002,564,0441,588,1903,622,0002,269,6001,621,950 76.7%-38.1%-37.3%-28.5% Transfers - Contingency433,682180,71592,672-58,568210,000-58.3%-48.7%258.6% Total Transfers4,759,5135,518,2115,059,7769,470,5806,362,0295,419,140 15.9%-8.3% -32.8%-14.8% Total Expenditures58,533,43660,495,69262,277,41768,667,31465,865,87565,821,945 3.4%2.9%-4.1%-0.1% Change in Fund Balance437,01924,900726,040(243,292)115,2181,446,048 -94.3%2815.9%-147.4%1155.1% Beginning Fund Balance11,402,61711,839,63611,864,53611,864,53612,590,57612,705,794 3.8%0.2%6.1%0.9% *Ending Fund Balance$11,839,636$11,864,536$12,590,576$11,621,244$12,705,794$14,151,842 0.2%6.1%9.3%11.4% *Reserve Policy: 18% of $10,614,682$10,839,707$10,839,707$11,340,622$11,840,597 previous year ongoing revenue 55 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington GENERAL FUNDMAJORREVENUESOURCES Salesand Use Tax(RCW 82.14) The City receives sales tax revenue from three sources. The main source of sales tax, $19.9million in 2019and $20.2million in 2020, is the City-imposed 0.85% on retail sales. The City receives less than 9% of the sales tax generated within Tukwila. The remaining 91% is distributed to other government entitiesand supportstransit andotherpublic agencies. The City doesreceive a portion of the sales tax collected by King County for criminal justice. This is a 0.1% voter-approved sales tax in King County and is collected countywide and distributed to all cities on a per capita basis.In the 2019-2020biennium, the City anticipates receiving $550thousand in 2019 and $600 thousand in 2020.The third source of sales tax is collected from the sale of brokered natural gas. These three components of sales and use tax revenue account for 31.2% in 2019and31.1% in 2020ongoing revenue, making sales tax the largest revenue source for the General Fund. Detail of Sales and Use Tax Budget 20192020 Local Retail Sales & Use Tax$19,894,000$20,192,410 Criminal Justice550,000600,000 Natural Gas Use Tax100,00090,000 Total Sales and Use Tax$20,544,000$20,882,410 The total sales tax rate in the City of Tukwila is 10.0% on retail goods, with an additional 0.3% on car sales to help pay for statewide transportation improvements. The chart below summarizes how the 10.0% tax collected is divided between various governmental entities. Sales Tax Distribution by Government Entity Percent Percentof Total Washington State6.50%65.00% City of Tukwila0.85%8.50% King County0.25%2.50% King County Criminal Justice0.10%1.00% Regional Transit Authority1.40%14.00% King County Transp. Benefit Area0.90%9.00% Total Sales Tax on $100 of Goods10.00%100.00% to see a decline in sales tax from the previous year (12%)due to the Great Recessionand State implementationof the streamlined sales tax, a destination-based sales tax model.The City is assuming a1.5% average increase in sales tax growth for 2019 over the 2018projectedrevenuesand1.5% increase for 2020over the 2019budget. 56 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Property Tax(RCW 84.52) 5.7million in 2019and $16.0 million in 2020, or 24.2% of the total general fund ongoing revenue in 2019and 24.2% in 2020.Itis used for general governmental operations including Police, Fire, Public Works, Parks, and administrative support. The City receives 21.4% of the property taxes paid by Tukwila property owners. Property tax revenue is anticipated to increase in 2019by 2.6%over the 2018 budget. 2018 Property Tax Levy Rate per $1,000 Assessed Valuation Government AgencyRatePercent of Total City of Tukwila$2.9221.4% WA State$2.9221.4% County$1.339.8% King County Library$0.413.0% Port of Seattle$0.141.0% Emergency Medical Service$0.241.8% Tukwila School District$5.1738.0% Flood Control$0.110.8% Other$0.382.8% Total$13.61100% The City of Tukwila will levy a tax rate of approximately $2.39per $1,000 assessed valuefor 2019. The City receives less than a quarter of the property taxes paid in Tukwila. While there are six school districts that operate within the borders of the City, most of the parcels in the City are in the TukwilaSchool District. Almost70%of property taxes goes to the Tukwila School District, King County,and the State of Washington, with the remainder going to smaller taxing districts such as the Port of Seattle, Emergency Medical Services, etc.Property taxes are distributed to the following jurisdictions: Property Tax by Jurisdiction City of Tukwila Flood Control Other $2.92 $0.11 $0.38 Tukwila School District 21% 1% 3% $5.17 38% City of Tukwila WA State County King County Library Port of Seattle Emergency Medical Service Tukwila School District Flood Control Other WA State Emergency Medical $2.92 Service 21% $0.24 2% County Port of Seattle King County Library $1.33 $0.14 $0.41 10% 1% 3% 57 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Utility Tax (RCW 82.16) The City implemented a 6% solid waste tax and 10% interfund utility tax in 2009(originally 15%, reduced to 10% in 2010) which has6.6millionin 2019, and $6.8million in 2020. This represents more than10%total ongoing revenue that supportthe general fundin both 2019and 2020. The City of Tukwila has a 6% utility tax on cable, electricity, telephones, cellular phones, natural gas, and garbage.The interfund utility tax wasset to expire at the end of 2015 but was extended through 2021 at the same rate. Detailsof Utility Tax Budget 20192020 Electric$ 1,600,000$ 1,664,000 Gas550,000575,000 Solid Waste/Recycling478,200502,110 Cable260,000270,000 Telephone1,350,0001,363,500 Utility Taxes4,238,2004,374,610 Interfund Utilities2,373,0002,412,000 Total Utility Taxes$ 6,611,200$ 6,786,610 Increases to Existing Revenue Sources Due to the flattening of local retail sales tax revenue and the loss of the streamlined mitigation payments from the State, the City increased thegambling tax on card rooms by 1%, which willadd approximately $350 thousand in new revenue. Additionally, the City also increasedthe business license fee. The increase in business license fee is projected to bring in an additional $750 thousand in 2019 and $1.5 million in 2020 inrevenue. The combined increases in revenue will help mitigate the impacts from flattening sales tax and streamlined sales tax revenue changes. Other Revenues In addition to the three major revenue sources and other ongoing general fundrevenue, the 2019-2020 biennialbudget also includesone-time revenue of$200thousandin 2019and $200 thousandin 2020to pay for the replacement of Knox boxes throughout the City. Funds were received in the previous biennium from the sale of land. 58 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019-2020GENERALFUNDREVENUE General fund revenue for 2019and 2020,excluding fund balances,is $65.0million and $66.3million;a 4.4%decrease in 2019from the 2018Budgetand an1.9%increasein 2020over the 2019proposed budget. General Fund Revenues ActualBudget Percent change Projected ActualBudget General Fund Revenues 201620172018201820192020 2016-172017-182018-192019-20 Property Taxes$14,494,747$ 14,857,787$ 15,197,455$15,279,302$ 15,923,442$16,241,911 2.5%2.3%4.2%2.0% Retail Sales Tax18,262,54418,164,22719,600,00019,932,10219,894,00020,192,410 -0.5%7.9%-0.2%1.5% Use Taxes645,646642,974644,389675,000650,000690,000 -0.4%0.2%-3.7%6.2% Admissions Tax692,417726,207997,047774,000850,000870,000 4.9%37.3%9.8%2.4% Utility Taxes4,045,9164,175,0134,109,4494,205,5134,238,2004,374,610 3.2%-1.6%0.8%3.2% Interfund Utility Tax2,146,5152,265,7472,180,1542,205,0002,373,0002,412,000 5.6%-3.8%7.6%1.6% Gambling/Excise Taxes3,789,4673,984,9834,013,7184,045,4144,426,0004,426,000 5.2%0.7%9.4%0.0% Total Taxes44,077,25244,816,93746,742,21247,116,33148,354,64349,206,931 1.7%4.3%2.6%1.8% Business Licenses & Permits2,604,8572,549,6262,953,8502,809,7903,547,4004,612,400 -2.1%15.9%26.3%30.0% Rental Housing License45,59042,30048,93449,00045,00045,000 -7.2%15.7%-8.2%0.0% Building Permits and Fees1,288,2631,914,8641,797,4401,445,3002,122,4942,127,494 48.6%-6.1%46.9%0.2% Total Licenses & Permits3,938,7104,506,7904,800,2244,304,0905,714,8946,784,894 14.4%6.5%32.8%18.7% Sales Tax Mitigation1,122,0401,099,0901,099,9031,140,000840,000- -2.0%0.1%-26.3%0.0% Seattle City Light Franchise2,092,5812,263,5392,266,5402,200,0002,400,0002,470,000 8.2%0.1%9.1%2.9% EMS, VNnt------ 0.0%0.0%0.0%0.0% State Entitlements373,461384,458410,330425,403405,250446,250 2.9%6.7%-4.7%10.1% Grants910,601943,170615,321643,382959,350730,317 3.6%-34.8%49.1%-23.9% Total Intergovernmental4,498,6834,690,2574,392,0944,408,7854,604,6003,646,567 4.3%-6.4%4.4%-20.8% General Government41,94548,62830,23035,26556,53258,532 15.9%-37.8%60.3%3.5% Security1,296,0311,161,666876,0661,214,2251,322,0001,362,000 -10.4%-24.6%8.9%3.0% Transportation50,358(5,663)36,703109,00079,00079,000 -111.2%-748.2%-27.5%0.0% Plan Check & Review Fees807,276862,500999,869905,0901,148,6751,168,675 6.8%15.9%26.9%1.7% Culture and Rec Fees600,810512,709545,206626,500601,000601,000 -14.7%6.3%-4.1%0.0% Total Charges for Services2,796,4192,579,8402,488,0752,890,0803,207,2073,269,207 -7.7%-3.6%11.0%1.9% Total Fines and Penalties257,279270,866212,102254,129270,218291,718 5.3%-21.7%6.3%8.0% Total Miscellaneous1,168,6371,076,8451,043,1061,074,9641,083,8861,231,388 -7.9%-3.1%0.8%13.6% Indirect Cost Allocation2,233,4762,279,0582,325,6432,325,6432,545,6452,637,288 2.0%2.0%9.5%3.6% Total Ongoing Revenue58,970,45560,220,59362,003,45762,374,02265,781,09367,067,993 2.1%3.0%5.5%2.0% Transfer in from Fund 302-300,000 6,050,000-200,000200,000 0.0%0.0%-96.7%0.0% Transfer in from Fund 306- 1,000,000---- 0.0%0.0%0.0%0.0% Total One-Time Revenue-300,0001,000,0006,050,000200,000200,000 0.0%233.3%-96.7%0.0% Total Revenue$58,970,455$ 60,520,593$ 63,003,457$68,424,022$ 65,981,093$67,267,993 -3.6%2.0% 2.6%4.1% 59 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019General Fund Revenues All Other Revenue Property Taxes $19,126,450 $15,923,442 Property Taxes Sales and Use Taxes Utility Taxes Interfund Utility Tax Excise Taxes All Other Revenue Excise Taxes$4,426,000 Sales and Use Taxes Interfund Utility Tax $19,894,000 $2,373,000 Utility Taxes$4,238,200 2020General Fund Revenues Property Taxes All Other Revenue $16,241,911 $19,621,062 Property Taxes Sales and Use Taxes Utility Taxes Interfund Utility Tax Excise Taxes All Other Revenue Excise Taxes$4,426,000 Sales and Use Taxes Interfund Utility Tax $20,192,410 $2,412,000 Utility Taxes$4,374,610 60 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington GENERALFUNDMAJOREXPENDITURES The budget for each department within the General Fund has been developed strategic goals. Most department budgets wereheld 3% ongoing reductionin operating costs;Police and Fire were held to a 1.5% reduction. The reductions were one way the City chose to align ongoing revenues with ongoing expenditures. Department budgets were adjusted to account for changes in salaries and benefits, utilities,interlocal agreements such as with Valley Communications and SCORE jail, excise taxes, insurance premiums and claims. The major initiative for the 2019-2020is the implementation of Priority-Based Budgeting (PBB). Departments began the process of implementing PBB in the fall of 2017 and by the end of 2018, departments had developed a complete program inventory, allocated 2019 and 2020 budgets to the programs,and scored the programs. The implementation of PBB will be continued in the 20192020 biennium as departments identify Programs budgets will also be developedfor other funds including capital projects and enterprise funds. The budget continues to fund all existing positions. However, it should be noted that when a position becomes vacant, a review is conducted and the position may be reallocated to a different department or function if it is determined that the needs are greater elsewhere. All contractual obligations have been funded,as well as step increases and COLAs. Healthcare premiums for active employeeshave been increasedby 5% in both 2019and 2020; funding for the LEOFF1 retiree healthcare plan continuesat the same rate as the 2017-2018biennium.The 2018ending fund balance for the LEOFF 1 retiree healthcare plan is projected to be more than$500thousand, which is significantly higher than the $157 thousand IBNR (incurred but not reported) reservemandated by law. Funding for capital projects totals $2.3million in 2019and $1.6million in 2020,while contribution to the debt service funds total $4.0million and $3.6million in 2019and2020. Additional transfers out of the general fund include $300 thousand to support the Foster GolfCourse operations and a transfer of $59 thousand in 2019 and $210 thousand in 2020 to the Contingency Fund, to achieve policy. General Fund Budget Change Discussion Wages and Benefits: Salaries show a 2.8% increase in 2019over 2018budget and a 3.1% increase in 2020over 2019budget. A 3.0%and 2.5%COLA has been factored in for 2019 and 2020 respectively as well as step increases for those positions not currently at the top step. Extra labor increased 1.1% in 2019over 2018budget reflecting costs associated with a new grant-funded part-time position in Community Development. Benefits were increased accordingly. Rates for the retirement programs the City participates in are as follows: PERS 12.83%, PSERS 12.00%,and LEOFF II 5.47%. Healthcare costs reflect a 5% increase each year and compensation increased 10% each year. Supplies: Supplies includes office and program related supplies as well as small tools and equipment. Overall, supplies decreased 3.9% in 2019below 2018budget and an additionaldecrease of3.5% in 2020belowthe2019budget. The proposed Public Safety Plan bond measure includes life-cycle replacement costs for fire department supplies including bunker gear and thermal imaging cameras. Because of the bond measure, the costs for these items are not included in the proposed General Fund budget. 61 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Services: The City continues to look for cost savings where possible. Due to a reduction in professional services,as well as equipment replacement costs, increases in operating rentals, insurance, utilities, were mostly absorbed in this category. Overall, thereis a 2.1% reduction in 2019below 2018budget and anadditionaldecrease of 4.0% in 2020over the 2019budget. Intergovernmental: The City continues to partner with other local government agencies for jail, dispatching, and animal control services. Costs for these services have been adjusted according to information received form each agencyresulting in a1.0%increasein 2019over 2018budget and 3.0% increase in 2020over 2019budget. Capital and Transfers: Capital costs include $200 thousand each year to replace existing Knox boxes throughout the City.It is anticipated that this project will span two years. Additionally, the Police department will invest $30 thousand to replace a dog in the K-9 unit.Additional details on General Fund capital purchases can be found below in the Departmental Budgets section. Infrastructure capital Transfers to debt service funds in 2019and 2020 fully funds all debt service requirements.Transfers to capital projects funds provide funding for residential and arterial street improvements. Funding for these transfers come from ongoing revenue sources including property and sales taxes. Departmental Budgets Departmental expenditures for 2019are $65.8million, a 4.1%decrease fromthe 2018budget and $65.8 millionfor 2020,a0.1%decreaseover the 2019budget. Significant changes in the departmental budgets include the following: The Community Services and Engagement division was moved into the newly created Administrative Services department. Administrative ServicesThis is a new division that was created by merging Human Resources with the new staff were added. Finance Claims and judgmentsline was reduced to bring the budget more closely in line with historical trends. Recreation 3% reduction was attained by eliminating the Fourth of July event and reducing service levels for Camp Tukwila trips and entertainment, senior trips, tours, and excursions, adult basketball league, and cooking classes. Community Developmentin general, supplies and services were reduced to attain the 3% required reduction. Additionally, the Transportation Demand Coordinator position was reduced by 0.25 FTE. Police -$30 thousand was added in 2020 for the acquisition of a K9 police dog. Technology Services 3 positions were restructured to more closely reflect actual job duties. Service costs were reduced by $122 thousand due to transitioning to new technology. 62 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington General Fund Expenditures by Department ActualBudget Percent change Projected Department 2016201720182018201920202018-192019-20 City Council$ 327,433$ 356,375$ 417,833$ 430,319$ 432,111$ 438,0250.4%1.4% Mayor's Office2,621,1572,505,7412,522,9722,679,5402,595,5122,644,637-3.1%1.9% Administrative Services1,889,6691,966,7731,964,3822,192,1942,111,5092,178,951-3.7%3.2% Finance2,137,6282,408,0872,597,9542,733,0162,671,1962,747,184-2.3%2.8% City Attorney530,725664,9131,121,964983,185710,730710,730-27.7%0.0% Parks & Recreation4,391,9054,400,0384,704,4874,854,4584,924,7254,907,2571.4%-0.4% Community Development3,209,8793,283,5473,361,3163,671,1603,511,5573,600,417-4.3%2.5% Court1,155,4001,233,1731,286,1041,295,8121,298,2271,326,1660.2%2.2% Police17,855,69717,481,11818,426,81218,726,04919,427,61319,715,9173.7%1.5% Fire12,881,01812,066,97912,295,52712,541,64012,473,38712,762,388-0.5%2.3% Information Technology1,558,2621,994,9562,043,1662,063,6712,043,9332,094,564-1.0%2.5% Public Works5,215,1506,615,7816,475,1237,025,6907,303,3467,276,5694.0%-0.4% Departmental Total53,773,92254,977,48157,217,64159,196,73459,503,84560,402,8040.5%1.5% Transfers to other funds4,759,5135,518,2115,059,7769,470,5806,362,0295,419,140-32.8%-14.8% General Fund Total58,533,436$ $60,495,692$62,277,417$ 68,667,314$ 65,865,874$ 65,821,944-4.1%-0.1% 63 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019General Fund Expenditures by Department $432,111$2,595,512$2,111,509 $7,303,346 City Council $2,671,196 Mayor's Office $710,730 $2,043,933 Administrative Services $4,924,725 Finance $3,511,557 Legal Parks & Rec Community Development Court $1,298,227 Police Fire $12,473,387 Technology & Innovation Public Works $19,427,613 2020General Fund Expenditures by Department $438,025 $2,644,637 City Council $2,178,951 $7,276,569 $2,747,184 Mayor's Office $2,094,564 $710,730 Administrative Services $4,907,257 Finance Legal Parks & Rec $3,600,417 Community Development $1,326,166 Court Police $12,762,388 Fire Technology & Innovation Public Works $19,715,917 64 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington General Fund Expenditure by Type General Fund Expenditures by Type ActualBudget Percent change Projected 2016201720182018201920202018-192019-20 Salaries$ 26,737,678$ 27,618,116$ 27,573,806$ 28,602,303$ 29,395,996$ 30,296,521 2.8%3.1% Extra Labor627,034653,502735,473754,693762,833764,697 1.1%0.2% Overtime1,519,1831,513,4551,854,4431,672,0351,350,0991,354,099 -19.3%0.3% Total Wages28,883,89429,785,07430,163,72231,029,03131,508,92832,415,317 1.5%2.9% FICA1,696,2601,750,0491,791,5761,843,6842,107,1522,089,962 14.3%-0.8% LEOFF 2881,656930,131870,516949,316922,207898,125-2.9%-2.6% PERS1,385,8671,512,9911,662,6541,610,0131,751,6591,802,555 8.8%2.9% Industrial Insurance678,200634,001699,271941,170861,416934,877 -8.5%8.5% Med,Dntl,Disability,Life5,583,5725,597,6275,736,8696,397,3645,998,5606,285,007-6.2%4.8% Unemployment40,38013,63921,35413,000-- 0.0%0.0% Clothing Allowance5,0025,30010,78010,7748,5258,525 -20.9%0.0% Total Benefits10,270,93710,443,73810,793,02111,765,32111,649,51912,019,052 -1.0%3.2% Office Supplies470,668485,174494,459481,442427,525427,525 -11.2%0.0% Small Tools & Minor Equip108,922149,00092,02097,318163,569133,569 68.1%-18.3% Recreation Prog Supplies112,23519,78229,24231,80037,00037,000 16.4%0.0% Fire Supplies181,558114,465148,293186,977151,377151,377 -19.0%0.0% Street Maint Supplies187,099186,077158,524249,300152,700155,725-38.7%2.0% Other342,562327,204306,864261,285325,485308,485 24.6%-5.2% Total Supplies1,403,0451,281,7021,229,4021,308,1221,257,6561,213,681 -3.9%-3.5% Professional Services2,776,4663,304,7443,570,4083,602,1773,202,4953,144,965 -11.1%-1.8% Communication407,476400,826471,069436,370434,600434,600 -0.4%0.0% Travel143,012168,236169,103189,880159,630159,630-15.9%0.0% Advertising24,22226,65239,25151,50047,55047,550 -7.7%0.0% Operating Rents & Leases294,737478,425508,455485,670466,130466,230 -4.0%0.0% Equipment Replacement402,893166,014567,068166,014667,012166,014 301.8%-75.1% Equip Operations & Maint1,139,4051,411,7231,641,8161,655,6861,763,6431,784,020 6.5%1.2% Insurance810,799888,997976,416976,9921,005,7751,047,762 2.9%4.2% Utilities1,828,7511,915,7301,992,4191,928,3051,999,4242,069,101 3.7%3.5% Repairs and Maintenance850,278662,275584,152807,488623,150587,912 -22.8%-5.7% Miscellaneous832,886830,5051,038,8831,114,473888,637890,637 -20.3%0.2% Claims & Judgements160,51489,100334,702382,000320,000320,000 -16.2%0.0% Credit Card Fees38,84558,07840,45870,08143,08143,081-38.5%0.0% Other8,8146,39606,5004,2504,250 -34.6%0.0% Total Services9,719,09910,407,70011,934,20011,873,13611,625,37711,165,751 -2.1%-4.0% SCORE Jail1,310,7361,466,9631,579,5061,633,4051,626,3551,675,146 -0.4%3.0% Valley Communications1,034,8201,111,6631,137,4201,184,8171,184,2531,219,491 0.0%3.0% Animal Control108,136111,89255,564118,852125,000131,250 5.2%5.0% Other244,655251,070248,217254,050286,758293,117 12.9%2.2% Total Intergovernmental2,698,3472,941,5883,020,7073,191,1243,222,3663,319,004 1.0%3.0% Machinery and Equipment798,601117,67976,58930,000240,000270,000 700.0%12.5% Total Capital798,601117,67976,58930,000240,000270,000 700.0%12.5% Total Dept. Expenditures53,773,92254,977,48157,217,64259,196,73459,503,84660,402,805 0.5%1.5% Transfers - Debt Svc Funds2,874,8312,773,4523,378,9145,848,5804,033,8613,587,190 -31.0%-11.1% Transfers - Capital, Other1,451,0002,564,0441,588,1903,622,0002,269,6001,621,950-37.3%-28.5% Transfer - Contingency433,682180,71592,672-58,568210,000 0.0%258.6% Total Expenditures$ 58,533,435$ 60,495,692$ 62,277,417$ 68,667,314$ 65,865,875$ 65,821,945 -4.1%-0.1% 65 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019General Fund Expenditures by Type /ğƦźƷğƌ hǒƷƌğǤƭͲ ЋЍЉͲЉЉЉ ƩğƓƭŅĻƩƭΏhǒƷͲ ЏͲЌЏЋͲЉЋВ LƓƷĻƩŭƚǝĻƩƓƒĻƓƷğƌΉ LƓƷĻƩŅǒƓķͲ ЌͲЋЋЋͲЌЏЏ {ğƌğƩźĻƭͲ ЌЊͲЎЉБͲВЋБ {ĻƩǝźĭĻƭͲ ЊЊͲЏЋЎͲЌАА {ğƌğƩźĻƭ .ĻƓĻŅźƷƭ {ǒƦƦƌźĻƭ {ĻƩǝźĭĻƭ LƓƷĻƩŭƚǝĻƩƓƒĻƓƷğƌΉ LƓƷĻƩŅǒƓķ /ğƦźƷğƌ hǒƷƌğǤƭ ƩğƓƭŅĻƩƭΏhǒƷ {ǒƦƦƌźĻƭͲ ЊͲЋЎАͲЏЎЏ .ĻƓĻŅźƷƭͲ ЊЊͲЏЍВͲЎЊВ 2020General Fund Expenditures by Type /ğƦźƷğƌ hǒƷƌğǤƭͲ ЋАЉͲЉЉЉ ƩğƓƭŅĻƩƭΏhǒƷͲ ЎͲЍЊВͲЊЍЉ LƓƷĻƩŭƚǝĻƩƓƒĻƓƷğƌΉ LƓƷĻƩŅǒƓķͲ ЌͲЌЊВͲЉЉЍ {ğƌğƩźĻƭͲ ЌЋͲЍЊЎͲЌЊА {ĻƩǝźĭĻƭͲ ЊЊͲЊЏЎͲАЎЊ {ğƌğƩźĻƭ .ĻƓĻŅźƷƭ {ǒƦƦƌźĻƭ {ĻƩǝźĭĻƭ LƓƷĻƩŭƚǝĻƩƓƒĻƓƷğƌΉ LƓƷĻƩŅǒƓķ /ğƦźƷğƌ hǒƷƌğǤƭ ƩğƓƭŅĻƩƭΏhǒƷ {ǒƦƦƌźĻƭͲ ЊͲЋЊЌͲЏБЊ .ĻƓĻŅźƷƭͲ ЊЋͲЉЊВͲЉЎЋ 66 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT EXPENDITURES BY TYPE AND DIVISION Legislative ActualBudgetPercentage Change Projected City Council By Type2016201720182018201920202018-192019-20 Salaries$ 193,841$ 199,439$ 205,968$ 201,663$ 210,657$ 212,7604.46%1.00% Benefits81,90388,30590,09191,38694,95598,7653.90%4.01% Supplies3,9251,8993,8024,3703,5003,500-19.91%0.00% Professional Services47,76466,733117,973132,900123,000123,000-7.45%0.00% Total By Type$ 327,433$ 356,375$ 417,833$ 430,319$ 432,111$ 438,0250.42%1.37% ActualBudgetPercentage Change Projected 01 - City Council2016201720182018201920202018-192019-20 Salaries$ 193,841$ 199,439$ 205,968$ 201,663$ 210,657$ 212,7604.46%1.00% Overtime15,22615,69215,99415,83316,86117,0246.49%0.97% FICA10,00911,28512,56111,61413,41813,68615.54%1.99% PERS2,4962,2702,3163,1172,6852,966-13.85%10.45% Medical,Dental,Life,Optical54,17159,05759,21960,82261,99065,0891.92%5.00% Office & Operating Supplies3,9251,8993,8024,3703,5003,500-19.91%0.00% Professional Services1,86524,00076,50076,50076,50076,5000.00%0.00% Communication4,5144,1944,9056,0006,0006,0000.00%0.00% Travel30,98828,32625,12840,00030,00030,000-25.00%0.00% Miscellaneous10,39710,21311,44010,40010,50010,5000.96%0.00% Total City Council$ 327,433$ 356,375$ 417,833$ 430,319$ 432,111$ 438,0250.42%1.37% 67 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Executive ActualBudgetPercentage Change Projected 03 - Mayor's Office By Type2016201720182018201920202018-192019-20 Salaries$ 1,026,479$ 960,332$ 1,035,368$ 1,047,432$ 1,037,503$ 1,069,915-0.95%3.12% Benefits372,469375,013400,858401,796400,021416,132-0.44%4.03% Supplies44,61242,04549,62954,85648,53148,531-11.53%0.00% Professional Services1,613,3751,744,5731,871,9312,121,6411,763,1881,763,789-16.90%0.03% Intergovernmental38,24742,42537,15037,00057,00057,00054.05%0.00% Capital56,7006,265----0.00%0.00% Total By Type$ 3,151,882$ 3,170,654$ 3,394,936$ 3,662,725$ 3,306,243$ 3,355,367-9.73%1.49% ActualBudgetPercentage Change Projected 03 - Mayor's Office2016201720182018201920202018-192019-20 Salaries1,021,611947,846995,015994,432989,5031,021,915-0.50%3.28% Extra Labor4,86812,48640,35353,00048,00048,000-9.43%0.00% Overtime------0.00%0.00% FICA74,20371,39778,73073,72575,11077,1501.88%2.71% PERS110,306111,503128,533118,947129,435133,5508.82%3.18% Industrial Insurance3,1033,1022,9043,9963,9524,334-1.09%9.66% Medical,Dental,Life,Optical184,858189,012190,690205,128191,523201,099-6.63%5.00% Unemployment Compensation------0.00%0.00% Uniform Clothing------0.00%0.00% Office & Operating Supplies41,82642,04549,62954,85648,53148,531-11.53%0.00% Small Tools & Minor Equipment2,787-----0.00%0.00% Professional Services1,183,6441,345,8471,458,7901,668,7301,342,2301,342,230-19.57%0.00% Communication68,70764,62866,77572,60066,60066,600-8.26%0.00% Travel20,88116,96122,18537,05030,00030,000-19.03%0.00% Advertising4,61011,30510,11714,75014,75014,7500.00%0.00% Operating Rentals & Leases28,83536,82838,55738,12638,87337,4741.96%-3.60% Insurance------0.00%0.00% Public Utility Services------0.00%0.00% Repairs & Maintenance50,20322,53429,47331,86029,36029,360-7.85%0.00% Miscellaneous256,495246,471246,035258,525241,375243,375-6.63%0.83% Intergov't Professional Svcs38,24642,42537,14937,00037,00037,0000.00%0.00% Ext Taxes & Operating Assmnts110-20,00020,0000.00%0.00% Machinery & Equipment56,7006,265----0.00%0.00% Total Mayor3,151,8823,170,6543,394,9363,662,7253,306,2433,355,367-9.73%1.49% 68 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Executive, Continued ActualBudgetPercentage Change Projected Mayor's Office By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 350,742$ 361,124$ 372,912$ 368,565$ 391,283$ 402,4016.16%2.84% Benefits136,142145,413153,139150,143155,116161,1813.31%3.91% Supplies17,84511,06813,51017,20015,00015,000-12.79%0.00% Services855,853864,529808,997897,176833,923834,524-7.05%0.07% Intergovernmental38,24742,42537,15037,00057,00057,00054.05%0.00% Capital-6,265----0.00%0.00% Total Mayor's Office1,398,8291,430,8251,385,7081,470,0841,452,3231,470,106-1.21%1.22% Supplies10,58218,56019,95218,34816,22316,223-11.58%0.00% Services21,86916,32917,34729,76523,31523,315-21.67%0.00% Total Boards, Committees & Commissions32,45134,88937,29848,11339,53839,538-17.82%0.00% Salaries363,556343,663398,249413,905432,667449,5924.53%3.91% Benefits153,399159,823175,348179,020187,230195,7904.59%4.57% Supplies10,1619,36410,39112,30812,30812,3080.00%0.00% Services166,443142,952144,378174,220158,220158,220-9.18%0.00% Capital56,700-----0.00%0.00% Total City Clerk750,259655,802728,366779,453790,425815,9101.41%3.22% Salaries309,672253,078257,911259,962213,553217,922-17.85%2.05% Benefits82,70369,55571,80072,17857,67459,161-20.09%2.58% Supplies1,1944644621,0001,0001,0000.00%0.00% Services46,04861,12841,42848,75041,00041,000-15.90%0.00% Total Economic Development439,617384,226371,600381,890313,227319,083-17.98%1.87% Salaries2,5082,4666,2975,000- -100.00%0.00%- Benefits224222572455- -100.00%0.00%- Supplies4,8302,5905,3146,0004,0004,000-33.33%0.00% Services523,163659,635859,781971,730706,730706,730-27.27%0.00% Total City Attorney530,725664,913871,964983,185710,730710,730-27.71%0.00% Total Mayor's Office$ 3,151,882$ 3,170,654$ 3,394,936$ 3,662,725$ 3,306,243$ 3,355,367-9.73%1.49% 69 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Judicial ActualBudgetPercentage Change Projected Court By Type2016201720182018201920202018-192019-20 Salaries$ 723,501$ 757,068$ 784,049$ 777,647$ 797,741$ 813,5462.58%1.98% Benefits291,891312,811339,279353,457336,528348,662-4.79%3.61% Supplies12,98816,18717,99614,28310,72810,728-24.89%0.00% Services127,020147,107144,779150,420153,225153,2251.86%0.00% Intergovernmental--1555 0.00%0.00% Capital------0.00%0.00% Total By Type$ 1,155,400$ 1,233,173$ 1,286,104$ 1,295,812$ 1,298,227$ 1,326,1660.19%2.15% ActualBudgetPercentage Change Projected 09 -Court2016201720182018201920202018-192019-20 Salaries$ 700,436$ 756,510$ 780,797$ 768,806$ 789,400$ 805,2052.68%2.00% Extra Labor20,5475582,3224,1803,6803,680-11.96%0.00% Overtime2,518-9304,6614,6614,6610.00%0.00% FICA53,85356,41359,23158,05760,45261,4744.12%1.69% PERS81,08090,172100,00592,11399,506101,3758.03%1.88% Industrial Insurance2,7582,6052,8573,8393,4813,826-9.32%9.90% Medical,Dental,Life,Optical152,270163,622177,186199,448173,089181,987-13.22%5.14% Unemployment Compensation1,930-----0.00%0.00% Office & Operating Supplies12,44615,23417,99614,28310,22810,228-28.39%0.00% Small Tools & Minor Equipment542953--5005000.00%0.00% Professional Services97,92897,90499,281107,200112,180112,1804.65%0.00% Communication5,1869,0838,66310,5509,5509,550-9.48%0.00% Travel3,4199,3916,0107,5006,5006,500-13.33%0.00% Operating Rentals & Leases2,2447,6534,4182,0007,7007,700285.00%0.00% Repairs & Maintenance5213484,0752,3001,3001,300-43.48%0.00% Miscellaneous17,72322,72922,33320,87015,99515,995-23.36%0.00% Ext Taxes & Operating Assmnts--1555 0.00%0.00% Machinery & Equipment------0.00%0.00% Total Court$ 1,155,400$ 1,233,173$ 1,286,104$ 1,295,812$ 1,298,227$ 1,326,1660.19%2.15% 70 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services ActualBudgetPercentage Change Projected 07 - Parks & Rec By Type2016201720182018201920202018-192019-20 Salaries$ 2,325,684$ 2,405,917$ 2,552,577$ 2,577,610$ 2,688,886$ 2,754,3214.32%2.43% Benefits904,684959,3911,020,8101,048,9601,070,5811,108,3102.06%3.52% Supplies302,792234,415211,356234,167227,368210,368-2.90%-7.48% Services848,059762,667889,534963,721907,890804,258-5.79%-11.41% Intergovernmental-667210---0.00%0.00% Capital10,68636,98230,00030,00030,00030,0000.00%0.00% Total By Type4,391,9054,400,0384,704,4874,854,4584,924,7254,907,2571.45%-0.35% ActualBudgetPercentage Change Projected 07 - Parks & Rec By Type2016201720182018201920202018-192019-20 Salaries1,846,1021,899,0032,028,2782,029,3552,140,0962,205,5315.46%3.06% Extra Labor468,895499,317518,844541,939546,189546,1890.78%0.00% Overtime10,6887,5975,4546,3162,6012,601-58.82%0.00% FICA175,207179,564191,223194,735224,176230,09115.12%2.64% PERS226,062244,815267,172243,464271,720280,03111.61%3.06% Industrial Insurance93,27879,58786,735113,64982,65381,650-27.27%-1.21% Medical,Dental,Life,Optical411,729450,610473,071494,888490,083514,587-0.97%5.00% Unemployment Compensation(2,575)3,372843---0.00%0.00% Uniform Clothing9831,4411,7672,2241,9501,950-12.32%0.00% Office & Operating Supplies270,318197,645180,004196,167198,117181,1170.99%-8.58% Resale Items22,50020,53023,00022,00022,00022,0000.00%0.00% Small Tools & Minor Equipment9,97416,2398,35216,0007,2517,251-54.68%0.00% Professional Services271,215230,481251,230285,216245,000188,304-14.10%-23.14% Communication13,65810,37612,05012,15012,15012,1500.00%0.00% Travel6,56519,48214,0468,9508,9508,9500.00%0.00% Advertising11,79711,42213,58822,50021,50021,500-4.44%0.00% Operating Rentals & Leases138,944131,591133,860153,298171,926137,61312.15%-19.96% Insurance------0.00%0.00% Public Utility Services248,600249,624292,896302,725263,064283,441-13.10%7.75% Repairs & Maintenance64,47717,29057,52963,40073,40040,40015.77%-44.96% Miscellaneous92,80192,401114,335115,482111,900111,900-3.10%0.00% Intergov't Professional Svcs------0.00%0.00% Intergov't Pass Through Grant------0.00%0.00% Ext Taxes & Operating Assmnts-667210---0.00%0.00% Park Improvements------0.00%0.00% Machinery & Equipment10,68636,98230,00030,00030,00030,0000.00%0.00% Total By Type$ 4,391,905$ 4,400,038$ 4,704,487$ 4,854,458$ 4,924,725$ 4,907,2571.45%-0.35% 71 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected Parks & Recreation By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 207,268$ 233,352330,589$ 258,622$ 355,906$ 363,63237.62%2.17% Benefits66,55188,957116,81484,412143,916148,92470.49%3.48% Supplies7,0233,6094,8085,9177,5177,51727.04%0.00% Services23,3975,06811,59611,25016,42016,42045.96%0.00% Capital10,68636,98230,00030,00030,00030,0000.00%0.00% Total Administration314,925367,967493,805390,201553,758566,49241.92%2.30% Salaries1,052,226252,847470,231258,996357,236368,17737.93%3.06% Benefits385,54894,872188,33698,012126,021130,72728.58%3.73% Supplies64,43425,77334,06932,50030,95130,951-4.77%0.00% Services165,98875,727125,09385,400238,416138,985179.18%-41.70% Intergovernmental-667210---0.00%0.00% Total Recreation1,668,196449,886817,938474,908752,624668,84058.48%-11.13% Salaries-59,79859,33760,89061,46862,8580.95%2.26% Benefits-13,12214,73211,73812,50212,6366.51%1.07% Supplies-10,3959,35416,1008,6008,600-46.58%0.00% Services-4043481,5001,5001,5000.00%0.00% Total Preschool Program-83,71983,77190,22884,07085,594-6.82%1.81% Salaries 352,203-331,224381,434333,098336,472-12.67%1.01% Benefits 120,810-100,441130,177105,157106,407-19.22%1.19% Supplies-20,13733,68331,10028,50028,500-8.36%0.00% Services-31,96742,21940,50040,20040,200-0.74%0.00% Total Youth Programs 525,118-507,568583,211506,955511,579-13.08%0.91% Salaries 123,997-126,641131,646130,533132,272-0.85%1.33% Benefits-49,35849,41453,03151,90753,183-2.12%2.46% Supplies-8,4809,0877,6507,6507,6500.00%0.00% Services-18,33816,96513,23013,23013,2300.00%0.00% Total Teen Programs 200,173-202,108205,557203,320206,335-1.09%1.48% Salaries-82,23552,40680,629100,561102,30024.72%1.73% Benefits-35,11226,28636,34639,14240,3177.69%3.00% Supplies-5,8093078,6002,5002,500-70.93%0.00% Services-18,05123,11429,600- -100.00%0.00%- Total Youth Free Services 141,207-102,112155,175142,203145,117-8.36%2.05% Salaries 105,693-129,903107,581110,461112,6602.68%1.99% Benefits-46,07157,10649,11648,99150,704-0.25%3.50% Supplies-24,29214,3905,2008,5508,55064.42%0.00% Services-42,47479,80962,30071,00071,00013.96%0.00% Total Wellness & Enrichment 218,531-281,208224,197239,002242,9146.60%1.64% Salaries 104,662-161,324110,898206,222210,60785.96%2.13% Benefits-43,96567,44346,28892,15595,60799.09%3.75% Supplies-4,5014,4183,8003,0003,000-21.05%0.00% Services-20,35322,61920,00020,00020,0000.00%0.00% Total Senior Adult Programs 173,480-255,804180,986321,378329,21577.57%2.44% Salaries126,401118,45066,648131,13275,19776,760-42.66%2.08% Benefits50,54849,73427,86850,39034,42135,729-31.69%3.80% Supplies22,38116,73717,16725,40021,40021,400-15.75%0.00% Services50,85850,45482,61079,35048,45048,450-38.94%0.00% Total Community Events & Volunteers250,188235,374194,292286,272179,468182,338-37.31%1.60% Salaries 202,589-0 176,769- -100.00%0.00%- Benefits-84,664(1) 87,070- -100.00%0.00%- Supplies-10,1940 6,800- -100.00%0.00%- Services-65,622(1) 102,980- -100.00%0.00%- Total Planning & Business Operations 363,069-(1) 373,619---100.00%0.00% Salaries392,424180,518154,678192,119189,347192,623-1.44%1.73% Benefits167,11869,93257,54873,84674,78877,0761.28%3.06% Supplies59,25130,53529,56132,30032,30032,3000.00%0.00% Services85,6329,10623,02419,62514,92514,925-23.95%0.00% Total Rental Operations704,424290,091264,811317,890311,360316,924-2.05%1.79% Salaries547,366589,573669,594686,894768,857795,96211.93%3.53% Benefits234,918262,793314,825328,534341,581357,0003.97%4.51% Supplies149,70473,95154,51358,80076,40059,40029.93%-22.25% Services522,184425,105462,138497,986443,749439,548-10.89%-0.95% Capital------0.00%0.00% Total Parks Maintenance1,454,1721,351,4221,501,0701,572,2141,630,5881,651,9103.71%1.31% Total Parks And Recreation$ 4,391,905$ 4,400,038$ 4,704,487$ 4,854,458$ 4,924,725$ 4,907,2571.45%-0.35% 72 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected 08 - DCD By Type2016201720182018201920202018-192019-20 Salaries$ 2,004,026$ 2,088,314$ 2,083,881$ 2,247,104$ 2,256,626$ 2,314,0630.42%2.55% Benefits729,138785,376801,218949,760879,203912,681-7.43%3.81% Supplies35,94761,98339,44135,68022,68022,680-36.43%0.00% Services425,358339,944435,859437,616352,048349,993-19.55%-0.58% Intergovernmental15,4097,9319161,0001,0001,0000.00%0.00% Total By Type3,209,8793,283,5473,361,3163,671,1603,511,5573,600,417-4.35%2.53% ActualBudgetPercentage Change Projected 08 - DDC By Type2016201720182018201920202018-192019-20 Salaries1,934,6102,028,4381,980,5682,199,4362,181,0682,236,641-0.84%2.55% Extra Labor66,25053,07982,42036,57465,86467,72880.08%2.83% Overtime3,1656,79620,89411,0949,6949,694-12.62%0.00% FICA149,893156,066156,998172,850172,823176,893-0.02%2.35% PERS219,685243,041256,030265,439279,482286,5495.29%2.53% Industrial Insurance15,26115,76214,12425,89922,28024,439-13.97%9.69% Medical,Dental,Life,Optical343,748369,897371,154482,597403,643423,825-16.36%5.00% Unemployment Compensation------0.00%0.00% Uniform Clothing5516102,9122,975975975-67.23%0.00% Office & Operating Supplies35,94761,80238,94635,18022,18022,180-36.95%0.00% Small Tools & Minor Equipment-1814955005005000.00%0.00% Professional Services223,024242,200225,379203,900129,654128,820-36.41%-0.64% Communication4,5489,6338,7376,5007,2807,28012.00%0.00% Travel5,6825,05411,12013,8005,0005,000-63.77%0.00% Advertising-303--3003000.00%0.00% Operating Rentals & Leases17,55116,83611,68712,95420,93119,71061.58%-5.83% Insurance------0.00%0.00% Public Utility Services1,7042,6621,8492,5002,5002,5000.00%0.00% Repairs & Maintenance60,19211,40421,37153,18552,63552,635-1.03%0.00% Miscellaneous112,65751,852155,717144,777133,748133,748-7.62%0.00% Intergov't Professional Svcs15,4087,6425001,0001,0001,0000.00%0.00% Ext Taxes & Operating Assmnts1289416---0.00%0.00% Total By Type$ 3,209,879$ 3,283,547$ 3,361,316$ 3,671,160$ 3,511,557$ 3,600,417-4.35%2.53% 73 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected DCD By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 226,899$ 234,241$ 240,620$ 236,194$ 244,793$ 249,7083.64%2.01% Benefits84,67386,18892,10597,33592,67495,726-4.79%3.29% Supplies16,10321,26812,6479,6809,6809,6800.00%0.00% Services13,99411,20523,77237,30026,80026,800-28.15%0.00% Intergovernmental1289416---0.00%0.00% Total Administration341,670353,189369,561380,509373,947381,914-1.72%2.13% Salaries752,743813,109838,297863,802862,301888,035-0.17%2.98% Benefits239,947268,154284,687312,846274,598284,839-12.23%3.73% Supplies4,9326,1068,0878,0004,5004,500-43.75%0.00% Services38,59982,34594,828101,13561,60661,606-39.09%0.00% Total Planning1,036,2201,169,7151,225,9001,285,7831,203,0051,238,980-6.44%2.99% Salaries259,678248,221250,408316,448276,075282,879-12.76%2.46% Benefits110,944115,857120,937153,040134,433140,005-12.16%4.14% Supplies1,9635,1352,0765005005000.00%0.00% Services19,48420,35368,86663,34764,67764,2102.10%-0.72% Total Code Enforcement392,069389,566442,287533,335475,685487,594-10.81%2.50% Salaries247,193205,104180,884211,231226,478232,3167.22%2.58% Benefits112,881100,56694,629108,024111,291115,7963.02%4.05% Supplies2,2272,4753,8463,0002,5002,500-16.67%0.00% Services83,33651,75943,58289,20079,50079,500-10.87%0.00% Total Permit Coordination445,636359,905322,940411,455419,769430,1122.02%2.46% Salaries392,403439,108412,386527,835514,763527,197-2.48%2.42% Benefits147,637175,373174,970241,154234,825244,395-2.62%4.08% Supplies5,4892,2582,9443,5001,5001,500-57.14%0.00% Services178,20497,695101,47099,13463,73162,977-35.71%-1.18% Total Building Division723,733714,434691,769871,623814,819836,069-6.52%2.61% Salaries10,5315,9024,162---0.00%0.00% Benefits2,8581,2141,436---0.00%0.00% Supplies4,0096,1948,6899,0004,0004,000-55.56%0.00% Services27,55331,99436,01337,00038,73437,9004.69%-2.15% Total Recycling Program44,95145,30450,29946,00042,73441,900-7.10%-1.95% Salaries114,579142,628157,12591,594132,216133,92844.35%1.29% Benefits30,19938,02432,45537,36131,38231,920-16.00%1.71% Supplies1,22518,5461,1522,000- -100.00%0.00%- Services64,18844,59467,32910,50017,00017,00061.90%0.00% Intergovernmental15,4087,6425001,0001,0001,0000.00%0.00% Total TDM Program225,600251,434258,561142,455181,599183,84827.48%1.24% Total DCD$ 3,209,879$ 3,283,547$ 3,361,316$ 3,671,160$ 3,511,557$ 3,600,417-4.35%2.53% 74 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected 10 - Police By Type2016201720182018201920202018-192019-20 Salaries$ 9,551,874$ 9,758,680$ 9,878,974$ 10,115,996$ 10,536,550$ 10,845,7214.16%2.93% Benefits3,342,3363,321,2473,466,8603,786,8953,803,1263,880,6710.43%2.04% Supplies237,388314,882301,302199,850276,350246,35038.28%-10.86% Services1,564,2281,395,7911,607,1861,686,2341,862,8121,674,12010.47%-10.13% Intergovernmental2,453,6922,690,5182,772,4912,937,0742,948,7753,039,0540.40%3.06% Capital706,179(0)---30,0000.00%0.00% Total By Type17,855,69717,481,11818,026,81218,726,04919,427,61319,715,9173.75%1.48% ActualBudgetPercentage Change Projected 10 - Police2016201720182018201920202018-192019-20 Salaries8,418,7128,700,5938,587,3678,986,4389,518,3929,801,7125.92%2.98% Extra Labor-858--15,60015,6000.00%0.00% Overtime925,216845,7301,059,885928,495768,495768,495-17.23%0.00% Holiday Pay207,947211,499231,721201,063234,063259,91516.41%11.04% FICA714,068736,012738,258770,554882,451866,39914.52%-1.82% LEOFF 2434,207450,010465,288484,606499,714467,0953.12%-6.53% PERS130,199143,903152,499148,889161,119167,0378.21%3.67% Industrial Insurance212,221189,411217,085299,281274,717301,457-8.21%9.73% Medical,Dental,Life,Optical1,838,7701,792,9791,879,4922,083,5651,985,1252,078,684-4.72%4.71% Unemployment Compensation12,8718,93214,238---0.00%0.00% Uniform Clothing------0.00%0.00% Office & Operating Supplies236,759273,755285,879184,250230,750230,75025.24%0.00% Small Tools & Minor Equipment62941,12715,42315,60045,60015,600192.31%-65.79% Professional Services63,43852,78178,09070,00086,50086,50023.57%0.00% Communication105,106116,565118,685121,000121,000121,0000.00%0.00% Travel52,98547,43454,86541,88041,88041,8800.00%0.00% Advertising8114537,5201,5002,5002,50066.67%0.00% Operating Rentals & Leases873,932795,836891,036872,0461,119,488916,87128.37%-18.10% Insurance240,000230,223254,359253,245278,499292,4249.97%5.00% Public Utility Services2,5183,4994,177-4,4004,4000.00%0.00% Repairs & Maintenance153,98565,943108,969246,922143,404143,404-41.92%0.00% Miscellaneous71,45483,05789,48579,64165,14165,141-18.21%0.00% Intergovernmental2,453,6922,690,5182,772,4912,937,0742,948,7753,039,0540.40%3.06% Ext Taxes & Operating Assmnts------0.00%0.00% Capital706,179(0)---30,0000.00%0.00% Total By Type$ 17,855,697$ 17,481,118$ 18,026,812$ 18,726,049$ 19,427,613$ 19,715,9173.75%1.48% 75 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected Police By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 904,689$ 1,114,838$ 1,055,532$ 951,512$ 1,347,497$ 1,394,59041.62%3.49% Benefits250,001330,647331,569308,096445,783463,66244.69%4.01% Supplies21,69531,13750,16624,00024,00024,0000.00%0.00% Services442,433565,165681,313664,185666,665656,6920.37%-1.50% Intergovernmental19,81414,7326,28615,9006,9006,900-56.60%0.00% 60 Capital706,179(0)---30,0000.00%0.00% Total Administration2,344,8112,056,5192,124,8661,963,6932,490,8462,575,84426.84%3.41% Salaries4,073,3294,248,8024,333,2124,424,5204,163,3964,308,724-5.90%3.49% Benefits1,555,1761,507,9381,602,3801,611,8641,555,6821,537,367-3.49%-1.18% Supplies105,638142,208123,64160,050146,550116,550144.05%-20.47% Services688,331498,015540,127587,517630,354544,0647.29%-13.69% Intergovernmental1,418,8721,578,8551,635,0711,752,2571,751,3551,806,396-0.05%3.14% Total Patrol7,841,3467,975,8198,234,4308,436,2088,247,3388,313,101-2.24%0.80% Salaries755,473760,864754,541910,907910,962942,4120.01%3.45% Benefits299,684296,615307,205355,537375,492392,2745.61%4.47% Supplies32,46625,59541,96344,40027,40027,400-38.29%0.00% Services31,37829,12230,09883,00076,00076,000-8.43%0.00% Total Support Operations1,119,0001,112,1971,133,8081,393,8441,389,8541,438,085-0.29%3.47% Salaries1,617,4621,533,9841,541,6621,519,5721,601,8871,635,9325.42%2.13% Benefits499,153478,037452,713537,125510,195531,291-5.01%4.13% Supplies7,09129,31311,85512,0006,0006,000-50.00%0.00% Services157,801107,769134,790133,822165,027105,71723.32%-35.94% Total Investigations2,281,5072,149,1032,141,0192,202,5192,283,1092,278,9403.66%-0.18% Salaries408,488563,769548,142563,576719,269731,13327.63%1.65% Benefits140,505182,600186,613204,770244,899255,08619.60%4.16% Supplies2,1804,8862,8142,0002,5002,50025.00%0.00% Services90,98061,550100,04198,67997,92986,689-0.76%-11.48% Intergovernmental------0.00%0.00% Total Tukwila Anti-Crime642,153812,805837,611869,0251,064,5971,075,40822.50%1.02% Salaries1,263,5471,051,7831,178,1021,196,488129,464131,708-89.18%1.73% Benefits428,460367,320424,090578,36344,17846,013-92.36%4.15% Supplies20,22127,4508,7788,30010,30010,30024.10%0.00% Services42,43919,2809,60510,38880,12775,653671.34%-5.58% Total Professional Standards1,754,6671,465,8341,620,5761,793,539264,069263,674-85.28%-0.15% Salaries121,043111,248121,456117,693118,442120,3920.64%1.65% Benefits36,67735,09838,63840,45939,16540,789-3.20%4.15% Supplies40,50845,70847,98044,50040,00040,000-10.11%0.00% Services82,11394,53597,85088,62175,62175,621-14.67%0.00% Total Training280,342286,589305,923291,273273,227276,802-6.20%1.31% Salaries--- 924,826-945,1470.00%2.20% Benefits--- 355,343-371,1790.00%4.46% Supplies----15,00015,0000.00%0.00% Intergovernmental----13,16713,1670.00%0.00% Total Special Operations--- 1,308,336-1,344,4930.00%2.76% Salaries407,843373,392346,326431,728620,807635,68443.80%2.40% Benefits132,680122,992123,653150,681232,388243,01254.23%4.57% Supplies7,5888,58414,1054,6004,6004,6000.00%0.00% Services28,75320,35413,36120,02271,08953,684255.05%-24.48% Intergovernmental1,015,0061,096,9311,131,1341,168,9171,177,3531,212,5910.72%2.99% Total Traffic1,591,8711,622,2531,628,5791,775,9482,106,2372,149,57118.60%2.06% Total Police$ 17,855,697$ 17,481,118$ 18,026,812$ 18,726,049$ 19,427,613$ 19,715,9173.75%1.48% 76 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected 11 - Fire By Type2016201720182018201920202018-192019-20 Salaries$ 7,802,917$ 8,249,816$ 8,307,481$ 8,224,418$ 7,990,806$ 8,200,932-2.84%2.63% Benefits2,516,1352,449,4612,357,4492,643,2302,535,5072,616,968-4.08%3.21% Supplies250,141151,626208,133271,745294,145294,1458.24%0.00% Services794,1591,008,1221,212,5231,186,2021,237,3431,228,3984.31%-0.72% Intergovernmental190,989200,019209,940216,045215,586221,945-0.21%2.95% Capital-7,934- 200,000-200,0000.00%0.00% Total By Type11,554,34112,066,97912,295,52712,541,64012,473,38712,762,388-0.54%2.32% ActualBudgetPercentage Change Projected 11 - Fire By Type2016201720182018201920202018-192019-20 Salaries7,056,9907,463,7597,314,2347,209,2507,189,7047,370,830-0.27%2.52% Extra Labor14,5305,1243,925---0.00%0.00% Overtime502,299537,408697,679690,648530,648534,648-23.17%0.75% Holiday Pay229,098243,525291,643324,520270,454295,454-16.66%9.24% FICA125,792138,286134,059130,361228,541200,19475.31%-12.40% LEOFF 2443,961480,121405,229464,710422,493431,031-9.08%2.02% PERS41,45744,58350,14545,51450,01651,1299.89%2.22% Industrial Insurance285,581283,231303,537404,145386,816422,619-4.29%9.26% Medical,Dental,Life,Optical1,619,3441,503,2391,464,4791,598,5001,447,6411,511,996-9.44%4.45% Unemployment Compensation------0.00%0.00% Uniform Clothing------0.00%0.00% Office & Operating Supplies248,229147,399185,559234,477206,877206,877-11.77%0.00% Small Tools & Minor Equipment1,9124,22822,57537,26887,26887,268134.16%0.00% Professional Services48,67836,16195,35981,00081,00081,0000.00%0.00% Communication38,98941,24141,63032,17032,17032,1700.00%0.00% Travel10,82212,51214,8967,0007,0007,0000.00%0.00% Operating Rentals & Leases380,507484,771606,307602,262672,616654,15111.68%-2.75% Insurance90,000173,286191,453190,615190,402199,922-0.11%5.00% Public Utility Services75,92584,09587,46473,36073,36073,3600.00%0.00% Repairs & Maintenance58,79654,33840,28541,92136,92136,921-11.93%0.00% Miscellaneous90,443121,719135,130157,874143,874143,874-8.87%0.00% Intergovernmental190,989200,019209,940216,045215,586221,945-0.21%2.95% Capital-7,934- 200,000-200,0000.00%0.00% Total By Type$ 11,554,341$ 12,066,979$ 12,295,527$ 12,541,640$ 12,473,387$ 12,762,388-0.54%2.32% 77 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected Fire By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 449,925$ 422,392$ 448,052$ 451,501$ 453,783$ 467,1330.51%2.94% Benefits188,783208,413143,116208,909221,767228,1746.16%2.89% Supplies10,9088,66712,23010,87710,87710,8770.00%0.00% Services157,675249,327316,958300,598289,183298,582-3.80%3.25% Capital-7,934- 200,000-200,0000.00%0.00% Total Administration807,292896,733920,356971,8851,175,6101,204,76720.96%2.48% Salaries6,224,5716,625,3506,716,7016,647,2056,420,1016,587,822-3.42%2.61% Benefits2,049,0501,961,3041,927,0172,119,7752,019,8112,081,623-4.72%3.06% Supplies122,57168,61892,970141,100105,500105,500-25.23%0.00% Services397,041495,961551,347552,001628,483611,83013.86%-2.65% Total Suppression8,793,2339,151,2339,288,0349,460,0819,173,8959,386,774-3.03%2.32% Salaries624,103653,948650,483629,927609,705626,804-3.21%2.80% Benefits152,860161,634167,980173,866167,705175,453-3.54%4.62% Supplies14,24310,00613,61312,00012,00012,0000.00%0.00% Services35,26239,10535,46438,08745,24345,01118.79%-0.51% Total Prevention826,468864,692867,539853,880834,653859,268-2.25%2.95% Salaries247,653291,479252,197258,187263,642269,7632.11%2.32% Benefits61,73153,58453,03871,34655,98258,761-21.53%4.96% Supplies3,8724,6472,8208,5008,5008,5000.00%0.00% Services65,98493,953119,877128,654111,658113,600-13.21%1.74% Total Training379,240443,663427,933466,687439,782450,624-5.77%2.47% Supplies13,69514,17319,78128,50028,50028,5000.00%0.00% Services78,69686,17696,04082,36082,36082,3600.00%0.00% Total Facilities92,391100,349115,821110,860110,860110,8600.00%0.00% Supplies-9,90411,0858,0006,0006,000-25.00%0.00% Services29,03818,74950,02945,58136,29136,224-20.38%-0.18% Total Special Operations29,03828,65361,11453,58142,29142,224-21.07%-0.16% Salaries256,665256,647240,049237,598243,575249,4102.52%2.40% Benefits63,71164,52666,29969,33470,24272,9571.31%3.86% Supplies38,6806,86324,85836,26896,26896,268165.44%0.00% Services21,35013,14025,78422,17121,06220,915-5.00%-0.70% Total Emergency Preparedness380,406341,177356,990365,371431,147439,54918.00%1.95% Supplies46,17228,74830,77726,50026,50026,5000.00%0.00% Services9,11311,71117,02416,75023,06319,87637.69%-13.82% Intergovernmental190,989200,019209,940216,045215,586221,945-0.21%2.95% Total Rescue & Emergency Aid246,274240,478257,741259,295265,149268,3212.26%1.20% Total Fire$ 11,554,341$ 12,066,979$ 12,295,527$ 12,541,640$ 12,473,387$ 12,762,388-0.54%2.32% 78 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected 13 - Public Works By Type2016201720182018201920202018-192019-20 Salaries$ 2,732,877$ 2,611,012$ 2,474,280$ 2,834,174$ 2,924,726$ 3,013,5013.20%3.04% Benefits1,086,4561,107,8151,195,2401,246,0381,315,0001,366,8145.53%3.94% Supplies369,506347,309295,098425,700311,100314,125-26.92%0.97% Services2,377,4592,531,4402,512,6962,519,7782,752,5192,582,1299.24%-6.19% Intergovernmental1010----0.00%0.00% Capital17,97218,195----0.00%0.00% Total By Type6,584,2806,615,7816,477,3137,025,6907,303,3467,276,5693.95%-0.37% 79 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs and Services, Continued ActualBudgetPercentage Change Projected Public Works By Division/By Type2016201720182018201920202018-192019-20 Salaries$ 405,641$ 306,967$ 289,700$ 323,119$ 331,838$ 338,9722.70%2.15% Benefits119,69295,833108,371102,924119,547123,49016.15%3.30% Supplies11,8747,0987,3279,0006,0006,000-33.33%0.00% Services12,4867,86225,30927,54323,68823,721-14.00%0.14% Total Administration549,693417,760430,707462,586481,073492,1834.00%2.31% Salaries254,783257,836201,512264,410248,285259,500-6.10%4.52% Benefits106,366113,856111,365120,299119,940125,870-0.30%4.94% Supplies2,4277583,5795,0005,0005,0000.00%0.00% Services13,53810,84914,34915,49417,80216,27114.90%-8.60% Total Maintenance Administration377,114383,299330,804405,203391,027406,641-3.50%3.99% Salaries348,245265,171223,452427,967426,828442,435-0.27%3.66% Benefits119,16591,827130,687169,962192,391200,75113.20%4.35% Supplies6,66911,6989,4218,0008,0008,0000.00%0.00% Services88,12464,57050,48654,44827,61025,854-49.29%-6.36% Capital-6,890----0.00%0.00% Total Engineering562,204440,156414,047660,377654,829677,040-0.84%3.39% Salaries332,192353,926324,800349,902374,975382,8417.17%2.10% Benefits133,825145,149143,247151,295156,354162,1453.34%3.70% Total Development Services466,017499,075468,048501,197531,329544,9866.01%2.57% Salaries549,985582,536611,915595,517638,557658,3597.23%3.10% Benefits251,060255,421279,369285,320288,271301,2511.03%4.50% Supplies88,30377,40080,83393,20078,20078,200-16.09%0.00% Services841,935922,815847,671872,647885,327869,1981.45%-1.82% Intergovernmental1-----0.00%0.00% Total Facility Maintenance1,731,2841,838,1721,819,7871,846,6841,890,3541,907,0082.36%0.88% Salaries842,030844,576822,901873,259904,244931,3933.55%3.00% Benefits356,347405,729422,201416,238438,497453,3075.35%3.38% Supplies260,232250,354193,938310,500213,900216,925-31.11%1.41% Services1,421,3771,525,3451,574,8821,549,6461,798,0921,647,08516.03%-8.40% Intergovernmental1010----0.00%0.00% Capital17,97211,305----0.00%0.00% Total Street Maintenance2,897,9683,037,3183,013,9213,149,6433,354,7333,248,7106.51%-3.16% Total Public Works$ 6,584,280$ 6,615,781$ 6,477,313$ 7,025,690$ 7,303,346$ 7,276,5693.95%-0.37% 80 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Support Services ActualBudgetPercentage Change Projected Administrative Services By Type2016201720182018201920202018-192019-20 Salaries$ 829,539$ 893,302$ 867,689$ 969,965$ 957,494$ 1,005,702-1.29%5.03% Benefits299,368326,292338,846387,921377,402396,637-2.71%5.10% Supplies31,95719,40327,78027,20523,88823,888-12.19%0.00% Professional Services728,803727,775730,067807,103752,725752,725-6.74%0.00% Total By Type$ 1,889,669$ 1,966,773$ 1,964,382$ 2,192,194$ 2,111,509$ 2,178,952-3.68%3.19% ActualBudgetPercentage Change Projected 04 -Administrative Services2016201720182018201920202018-192019-20 Salaries$ 822,699$ 889,492$ 861,466$ 957,933$ 946,494$ 994,702-1.19%5.09% Extra Labor6,8403,8106,22311,50011,00011,000-4.35%0.00% Overtime---532- -100.00%0.00%- FICA59,72864,94365,24670,75273,26076,9953.55%5.10% PERS90,384102,661111,290115,015120,574126,7254.83%5.10% Industrial Insurance2,5852,5452,7833,9033,6053,956-7.62%9.74% Medical,Dental,Life,Optical146,672156,144159,527198,251179,962188,961-9.22%5.00% Office & Operating Supplies25,42619,40327,78021,70523,88823,88810.06%0.00% Small Tools & Minor Equipment6,532--5,500- -100.00%0.00%- Professional Services542,241519,867552,651567,045567,045567,0450.00%0.00% Communication27,16819,65831,80940,05040,00040,000-0.12%0.00% Travel4,1058,0445,5097,5006,5006,500-13.33%0.00% Advertising6,5413,1706,52611,2508,5008,500-24.44%0.00% Operating Rentals & Leases7,6538,17013,4399,1087,5007,500-17.65%0.00% Repairs & Maintenance2,7902,99418,26717,5009,2309,230-47.26%0.00% Miscellaneous138,304165,871101,866154,650113,950113,950-26.32%0.00% Total Administrative Services$ 1,889,669$ 1,966,773$ 1,964,382$ 2,192,194$ 2,111,509$ 2,178,952-3.68%3.19% 81 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Support Services, Continued ActualBudgetPercentage Change Projected Finance By Type2016201720182018201920202018-192019-20 Salaries$ 993,607$ 1,055,190$ 1,070,965$ 1,143,844$ 1,162,381$ 1,202,7701.62%3.47% Benefits376,194416,263423,361470,776456,842476,143-2.96%4.22% Supplies32,30920,28045,42724,00023,10023,100-3.75%0.00% Services735,518916,3541,058,2011,094,3961,028,8721,045,171-5.99%1.58% Total By Type$ 2,137,628$ 2,408,087$ 2,597,954$ 2,733,016$ 2,671,196$ 2,747,184-2.26%2.84% ActualBudgetPercentage Change Projected 05 -Finance2016201720182018201920202018-192019-20 Salaries$ 986,137$ 1,032,821$ 1,002,848$ 1,074,555$ 1,127,381$ 1,167,7704.92%3.58% Extra Labor-16,71542,18260,00025,00025,000-58.33%0.00% Overtime7,4705,65425,9369,28910,00010,0007.65%0.00% FICA73,50178,36380,09881,18388,31091,0268.78%3.08% PERS110,973122,566136,176130,302143,957149,12910.48%3.59% Industrial Insurance3,2653,0764,0024,6764,7525,1731.62%8.87% Medical,Dental,Life,Optical188,455212,258203,085241,615219,824230,815-9.02%5.00% Unemployment Compensation---13,000- -100.00%0.00%- Office & Operating Supplies26,30616,37839,95019,00018,10018,100-4.74%0.00% Small Tools & Minor Equipment6,0033,9025,4775,0005,0005,0000.00%0.00% Professional Services140,365274,791159,397170,000186,000186,0009.41%0.00% Communication564794801,000600600-40.00%0.00% Travel4,5919,0658,40210,0008,0008,000-20.00%0.00% Operating Rentals & Leases3,2843,0021,0143,5003,5003,5000.00%0.00% Insurance338,539353,462395,672399,096394,872408,409-1.06%3.43% Repairs & Maintenance59,781147,71277,77768,90078,90081,66214.51%3.50% Miscellaneous188,902127,844415,457441,900357,000357,000-19.21%0.00% Total Finance$ 2,137,628$ 2,408,087$ 2,597,954$ 2,733,016$ 2,671,196$ 2,747,184-2.26%2.84% ActualBudgetPercentage Change Projected Non-Departmental Expenses2016201720182018201920202018-192019-20 Transfer Out-Fund 103$ 200,000$ -$ -$ 1,300,000-$ $ 100,0000.0%-92.3% Transfer Out-Fund 1042,651,0001,800,000 3,000,000-450,0001,000,000-85.0%122.2% Transfer Out-Fund 105433,682180,71592,672-58,568210,0000.0%258.6% Proposed Debt878,333691,150711,9702,940,000711,956709,591-75.8%-0.3% Transfer Out-Fund 208- 119,513-246,000402,100402,10063.5%0.0% Transfer Out-Fund 209-87,448556,850672,000557,700558,250-17.0%0.1% Transfer Out-Fund 210------0.0%0.0% Transfer Out-Fund 211811,100809,900809,100809,100810,900-0.2%-100.0% Transfer Out-Fund 212------0.0%0.0% Transfer Out-Fund 214523,593519,524519,100519,100517,500515,069-0.3%-0.5% Transfer Out-Fund 216------0.0%0.0% Transfer Out-Fund 217548,675552,300549,251549,250548,700545,300-0.1%-0.6% Transfers Out-Fund 218113,130113,130113,131113,130113,130113,1300.0%0.0% Transfers Out-Fund 219--- 371,875-743,7500.0%100.0% Transfers-Out Fund 301 122,190-88,190122,00019,60021,950-83.9%12.0% Transfer Out-Fund 303200,000200,000200,000200,000200,000200,0000.0%0.0% Transfer Out-Fund 411300,000300,000300,000300,000300,000300,0000.0%0.0% Transfer Out-Fund 611------0.0%0.0% Non-Departmental Expenses$ 6,659,513$ 5,376,357$ 4,059,776$ 9,470,580$ 6,362,029$ 5,419,140-32.8%-14.8% 82 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Support Services, Continued ActualBudgetPercentage Change Projected Technology Services By Type2016201720182018201920202018-192019-20 Salaries$ 699,550$ 806,005$ 902,489$ 889,178$ 945,558$ 982,0866.34%3.86% Benefits270,362301,762359,009385,102380,354397,268-1.23%4.45% Supplies81,47971,67429,43816,26616,26616,2660.00%0.00% Services457,354767,211703,450773,125691,755688,944-10.52%-0.41% Capital7,06448,30346,590-10,00010,0000.00%0.00% Total By Type$ 1,515,809$ 1,994,956$ 2,040,976$ 2,063,671$ 2,043,933$ 2,094,564-0.96%2.48% ActualBudgetPercentage Change Projected 12 -Technology Services2016201720182018201920202018-192019-20 Salaries$ 649,868$ 734,453$ 896,774$ 886,678$ 943,058$ 979,5866.36%3.87% Extra Labor1,0574,1472,5002,5002,5002,5000.00%0.00% Overtime48,62467,4053,215---0.00%0.00% Overtime52,41859,25966,81764,90570,76673,3869.03%3.70% FICA3,488-----0.00%0.00% PERS64,42195,573111,497106,354119,768124,40812.61%3.87% Industrial Insurance3,0312,3732,6643,5053,0783,395-12.19%10.30% Medical,Dental,Life,Optical129,741144,558178,030210,338186,742196,080-11.22%5.00% Unemployment Compensation17,264-----0.00%0.00% Office & Operating Supplies14,9026,2014,44216,26616,26616,2660.00%0.00% Small Tools & Minor Equipment66,57765,47324,996---0.00%0.00% Professional Services138,061429,938297,672337,686369,686369,6869.48%0.00% Communication129,546112,258168,174120,900122,900122,9001.65%0.00% Travel2,3258,1752,84611,50011,50011,5000.00%0.00% Operating Rentals & Leases8,762149,496153,217153,839162,469159,6585.61%-1.73% Repairs & Maintenance139,97133,8275342,000- -100.00%0.00%- Miscellaneous38,68933,51681,007147,20025,20025,200-82.88%0.00% Machinery & Equipment7,06448,30346,590-10,00010,0000.00%0.00% Technology Services$ 1,515,809$ 1,994,956$ 2,040,976$ 2,063,671$ 2,043,933$ 2,094,564-0.96%2.48% 83 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 84 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 85 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4. Strategic Goal 4. Strategic Goal 5. Strategic Goal 5. Strategic Goals 1 & 2. Strategic Goal 4. 86 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore; no historical data is available. 87 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington : : City Council City Council 88 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington City Council 89 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 90 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 91 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goals 1, 3 & 5 Strategic Goals 1, 3 & 5 Strategic Goals 1, 2, 3 & 5 Strategic Goals 1 & 3 Strategic Goal 4 Strategic Goals 1, 3 & 5 Strategic Goal 2 Strategic Goals 1, 3 & 5 92 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goals 1, 3 & 5 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 93 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore; no historical data is available. 94 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 95 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 96 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 97 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 98 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor Mayor 99 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor 100 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor 101 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Administration Mayor's Office - Administration 102 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Administration 103 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Planning Commission Mayor - Planning Commission 104 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Equity & Social Justice Comm. Mayor - Equity and Social Justice Commission 105 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Arts Commission Mayor - Arts Commission 106 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Parks Commission Mayor - Parks Commission 107 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Library Advisory Board Mayor - Library Advisory Board 108 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - City Clerk Mayor's Office - City Clerk 109 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - City Clerk 110 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Economic Development Mayor's Office - Economic Development 111 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Economic Development 112 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Mayor - Attorney (Contracted) Mayor -Attorney (Contracted) 113 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 114 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 115 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 2 Strategic Goal 2 Strategic Goal 4 Strategic Goal 4 Strategic Goal 2 Strategic Goal 2 Strategic Goal 4. Strategic Goal 4 116 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4 Strategic Goal 5 Strategic Goal 2 Strategic Goal 2 Strategic Goal 2 Strategic Goal 2 Strategic Goal 2 117 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Court - Performance Measures 118 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 119 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 120 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 121 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 122 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Court Court - Administration Court - Probation 123 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Court - Administration 124 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Court - Probation 125 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 126 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 127 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Plan Goals 1, 2, 3, 4, 5. Strategic Plan Goals 2 & 5. PROS Plan Goals 3 & 5. Strategic Plan Goal 4. Strategic Plan Goal 2. PROS Plan Goal 3 & 4. Strategic Plan Goals 1 & 3. PROS Plan Goals 5 Strategic Plan Goal 4. Strategic Plan Goals 1 & 5. PROS Goals 2. Strategic Plan Goals 1, 2, 3, 4 & 5. PROS Plan Goals 1, 2, 3, 4 & 5. Strategic Plan Goal 1. PROS Plan Goals 1, 2 & 5. Strategic Plan Goals 1 & 2. PROS Plan Goals 3, 4 & 5. Strategic Plan Goals 1, 2, 3, 4 & 5. PROS Plan Goals 1, 2, 3, 4 & 5. trategic Plan Goals 2, 4 & 5. PROS Plan Goals 3, 4 & 5. Strategic Plan Goal 4. Strategic Plan Goal 4. PROS Plan Goals 4 & 5. Strategic Plan Goals 2, 3 & 5. 128 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation 129 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore, no historical data is available. 130 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 131 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 132 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore, no historical data is available. 133 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 134 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation 135 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation 136 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Administration Parks & Recreation - Administration 137 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks and Recreation - Administration 138 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Recreation Administration Parks & Recreation - Recreation Administration 139 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Recreation Administration 140 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Recreation Administration (Continued) Taxes & Assmnts 141 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Preschool Program Parks & Recreation - Preschool Program 142 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Youth Programs Parks & Recreation - Youth Programs 143 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Youth Programs 144 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Teen Programs Parks & Recreation - Teen Programs 145 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Teen Programs 146 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Youth Free Services Parks & Recreation - Youth Free Services 147 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Youth Free Services 148 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Wellness & Enrichment Parks & Recreation - Wellness & Enrichment 149 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Wellness & Enrichment 150 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Senior Adult Programs Parks & Recreation - Senior Adult Programs 151 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Senior Adult Programs 152 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Community Events & Volunteers Parks & Recreation - Community Events and Volunteers 153 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Community Events and Volunteers 154 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Planning & Business Operations Parks & Recreation - Planning & Business Operations 155 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Planning & Business Operations 156 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Rental Operations Parks & Recreation - Rental Operations 157 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Rental Operations 158 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Parks & Recreation - Parks Maintenance Parks & Recreation - Parks Maintenance 159 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Recreation - Parks Maintenance 160 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 161 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goals 3 & 4. Strategic Goals 3 & 4. Strategic Goals 1 & 2. Strategic Goals 1 & 2. Strategic Goal 2. Strategic Goals 1, 3 & 4. Strategic Goals 2 & 4. Strategic Goal 3. Strategic Goal 3. Strategic Goals 3 & 4. Strategic Goal 2. 162 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goals 1, 3 & 5. Strategic Goals 1 & 2. Strategic Goals 1 & 2. Strategic Goals 3 & 4. Strategic Goals 1 & 5. Strategic Goals 1 & 5. Strategic Goals 1 & 5. Strategic Goals 1 & 5. Strategic Goals 1 & 5. Strategic Goals 3 & 4. Strategic Goals 3 & 4. Strategic Goal 4. Strategic Goal 3 & 4 Strategic Goal 3 & 4. Strategic Goal 3 & 4. Strategic Goal 3 & 4. Strategic Goal 3 & 4. Strategic Goal 3 & 4. 163 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 164 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore; no historical data is available. 165 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Building Administration Permit Coordination Planning 166 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development Community Development 167 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development 168 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development 169 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Administration Community Development - Administration 170 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Administration Misc Misc 171 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Planning Community Development - Planning 172 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Planning 173 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Code Enforcement Community Development - Code Enforcement 174 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Code Enforcement 175 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Permit Coordination Community Development - Permit Coordination 176 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Permit Coordination 177 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Building Division Community Development - Building Division 178 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Building Division 179 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - Recycling Program Community Development - Recycling Program 180 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - TDM Program Community Development - TDM Program 181 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Community Development - TDM Program 182 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Police Department 183 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : Police (10) FUND: FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Bruce LintonChief of Police Description The Police Departmentstrives to be a premier, full-service department that is committed to creating a safe and livable community. We achieve this standard through the work of highly-trainedpersonnel who are responsible to the community they serve and who create and maintain successful partnerships and uphold public trust. 2017-2018Accomplishments Improved public safety by strengthening community trust and legitimacy. Strategic Goal 5 Accomplished through outreach efforts and community meetings. Implemented new technologies and social media to provide opportunities to better engage and educate our communities. Strategic Goal 1 Implemented on-line reporting within the structure of our new records management system. Facilitated leadership trainingfor all department employees.Strategic Goal 4 Established Community Engagement Teams for addressing specific community concerns in designated districts.Strategic Goal 5 2019-2020Outcome Goals As one of the six pillars from the report of the , the Tukwila Police Department will endeavor to build trust and legitimacy through engagement with the community.Strategic Goal5 Provide training and programs to department members to improve Officer Safety and Wellness.Strategic Goal 4 Focus on recruitment and retention strategies to address department staffing shortage.Strategic Goal1 With the current Police Department 5-year strategic plan concluding at the end of 2019, conduct an analysis of the current strategic plan and produce a new 5-year strategic plan based on the findings. Strategic Goal 4 Leverage technology to improve workplace efficiency and communication.Strategic Goal 4 184 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019-2020Indicators of Success Improved public safety by building community trust and legitimacy. Worked with faith-based organizations to foster additional non-enforcement engagements with our communities. Increased collaboration/communication with businesses and communities regarding targeted traffic enforcement and emphasizedpatrol goals within their communities. Integration of our policy manual and other police related information on the department website. People feel safe and trust the officers that police their community. Trained all employees on current and new Department technologies. Integrated social media (Facebook, Twitter, Snapcthe de daily public engagement strategy. Implemented on-line reporting within the structure of our new records management system. The community feelsthat they are informed and havea positive image of the Police Department. Be a high performing organization by facilitating leadership training for all department employees. Improved internal communication. Provided values-based leadership training for all employees. Encouraged a healthy and engaged workforce. Improve our current organizational structure to best support our vision, mission values and strategic plan. Established a Peer Support Team. Established a department wellness program that includes resiliency training. All budgeted positions filled. 185 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Budget Change Discussion Salaries & Benefits COLAincreases were applied to salaries, and benefits were adjusted to account for changes in healthcare and retirement. Supplies The Department Quartermaster Budget was moved from Services to Supplies, resulting in an increase in Supplies Budget and a decrease in Services Budget. Services Annual maintenance fees for Axon (body and vehicle cameras) and Spillman (department database and reporting) were the largest contributors for increases, along with additional investments in recruiting and hiring budgets. Intergovernmental Animal control was adjusted to account for an increase in the regional animal services controlservice contract. Capital : $30,000 was added in 2020for the acquisition of K9 police dog. Expenditure Summary Police Department ActualBudgetPercent Change Projected Expenditures By Program2016201720182018201920202018-192019-20 Administration$ 2,344,811$ 2,056,519$ 2,124,866$ 1,963,693$ 2,490,846$ 2,575,84426.84%3.41% Patrol7,841,3467,975,8198,234,4308,436,2088,247,3378,313,101-2.24%0.80% Special Operations--- 1,308,337-1,344,493-2.76% Support Operations1,119,0001,112,1971,133,8081,393,8441,389,8541,438,085-0.29%3.47% Investigations2,281,5072,149,1032,141,0192,202,5192,283,1092,278,9403.66%-0.18% Tukwila Anti-Crime642,153812,805837,611869,0251,064,5971,075,40822.50%1.02% Professional Standards1,754,6671,465,8341,620,5761,793,539264,069 -85.28%-0.15%263,674 Training280,342286,589305,923291,273273,228276,800-6.20%1.31% Traffic1,591,8711,622,2531,628,5791,775,9482,106,2372,149,57118.60%2.06% Department Total$ 17,855,697$ 17,481,118$ 18,026,812$ 18,726,049$ 19,427,614$ 19,715,9163.75%1.48% Police Department ActualBudgetPercent Change Projected Expenditures By Type2016201720182018201920202018-192019-20 Salaries & Wages$ 9,551,874$ 9,758,680$ 9,878,974$ 10,115,996$ 10,536,550$ 10,845,7214.16%2.93% Personnel Benefits3,342,3363,321,2473,466,8603,786,8953,803,1263,880,6710.43%2.04% Supplies237,388314,882301,302199,850276,350246,35038.28%-10.86% Services1,564,2281,395,7911,607,1861,686,2341,862,8121,674,12010.47%-10.13% Intergovt. Svcs & Taxes2,453,6922,690,5182,772,4912,937,0742,948,7753,039,0540.40%3.06% Capital Outlays706,179(0)-- 30,000--0.00% Department Total$ 17,855,697$ 17,481,118$ 18,026,812$ 18,726,049$ 19,427,613$ 19,715,9173.75%1.48% 186 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Department Detail Staffing and Expenditure by Program 187 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Programs by Tier Programs are scored amongst four tiers with Tier 1 beingthe most directlyconnectedand supportivePolicefall into allfourtiers with 64% of the budget allocated to Tier1. Program Descriptions Police Patrol Services: Police Patrol Services is responsible for responding to the immediate needs of the Tukwila community. By providing a constant presence, both during and between calls for service, this program houses the City'slaw enforcementfirst responders. The employees assigned to this program are also tasked with nearly all facets of police work, requiring a high-level of expertise and training. Felony and Sexual Crimes Unit (MCU):This program houses our Major Crimes Unit, whose primary responsibility is to investigate a wide variety of crimes, including homicide, robbery, burglary, felony assault, crimes against children and the elderly, felony theft, fraud, forgery, sexual assault, missing persons, and matters relating to registered sex offenders. Detention and Incarceration Services: This program covers all tasks and responsibilities associated with bringing offenders to justices including the management of our relationships with jails, courts, and all probation programs. 188 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Front Office and Records Management: This program is tasked with ensuring that the Police Department's case report data are entered correctly into multiple State and Federal databases and that public records requests are received and managed in compliance with State and Federal laws. The program also ensures that officers in the street (both Tukwila as well as other agencies) are provided with a high-level of support ranging from database queries to verificationof warrants. Dispatching Services: The City contracts with Valley Communications Center to provide dispatching services. Community Policing Team: The Community Policing Team (CPT) isa proactive team with a main goal of establishing a relationship between the Tukwila Police, residents, and business owners, allowing for a more proactive police role in the community. Patrolling on foot, bicycles, and via traditional vehicles, the team partners with community groups to identify opportunities for cooperationand increased safety. Police Management and Administration: This Program houses the Police Department's Administration team, whose goal it is to provide high-level leadership to the Police Department's employees and to ensure that the City's strategic goals and objectives are communicated to and followed by each employee. Narcotics and Street Crimes Team(TAC): This program's primary responsibility is to investigate drug and prostitution related crimes that affect the citizenry of Tukwila. The unit also addresses other crimes as assigned, often relying on specialequipment and undercover skills to conduct those investigations. Employees assigned to this program also participate with a variety of local, State, and Federal investigators in an effort to curb crime using combined resources. Traffic Enforcement and Crash Investigation Team: This program houses the Police Department's Traffic Unit, which investigates serious traffic incidents and is tasked with enforcing the City's roadway laws. Department Training Program: The Department Training Program coordinates and tracks all training conducted for the Department. For new officers, this means coordinating their academy experience. For existing staff, the state requires all officers to attend 24 hours ofin-service training every year. In the to provide highly-trained personnel to the community we serve, that requirement is often greatly exceeded. School Resource Officer: This program provides additional presence and a shortened response time to foster better communications and relationships between students, faculty, and the Police department. Critical Incidents and SWAT (SWAT and Negotiations):The Tukwila Police Department is an active member of Valley SWAT, a regional team whose mission it is to support the extraordinary law enforcement needs of the participating agencies through the use of specialized tactics and techniques. The team is highly-trained and well-equipped to respond to and effectively resolve a variety of high-risk situations. : Professional StandardsThis program manages and maintains the Department's localized governing policies. 189 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Evidence and Property Management:The primaryresponsibility of Evidence and Property Management is to ensure the proper security and chain of custody for property and evidence items taken in by the Tukwila Police Department. Maintaining and properly documenting the chain of custody is imperative to erty and evidence system, leading to better case integrity and higher chances that stolen items can be returned to their lawful owners. Public and Community Relations:This Program establishes an "official" bridge between the PD and the Community by working with news outlets, social media, and the public itself to provide a more complete picture of the Police Department's employees and the work that they do. Contracted Off-Duty Security:The PD offers the community the opportunity to request, at a fee, the presence of officers at a level beyond normal staffing requirements for special events, roadway safety, and for focused security concerns. Auto Theft Task Force: Responsible for the investigation of complex auto theft cases andthe presentation of auto theft training to other law enforcement agencies throughout the region. PD Budget/Finance: Provides analytical and bu VNET (Valley Narcotics Enforcement Team):The mission of this program is to target major narcotic rings that are operating in the South King County area. Police K9 Program (Sniffing and Tracking): The Police Department leverages the heightened senses of man's best friend to aid in the capture of dangerous offenders, to recover hidden evidence, and to detect felonious substances. Animal Control: The City contracts with King County Animal Control to provide these services. Recruiting and Hiring: This program is tasked with finding, attracting, evaluating, and hiring top talent. Mutual Aid and Large-Scale Incident (Response and Planning): As a part of a mutual aid agreement, the Department participates in events that exceed the limits of other local jurisdictions. Police Department Quartermaster Program: This program is tasked with ensuring that Police Department employees and teams are properly equipped with the clothing, tools, and supplies necessary for their assigned tasks. Civil Disturbance Unit: This team responds to the need of any city in the region that requires a well-trained and organized police presenceproficient in crowd control for any type of large protest or gathering. Police Camera Program (Vehicle and BodyWorn):Ensures that every patrol vehicle andpatrol officer is equipped with audio and video recording hardware and software in an effort to capture evidence of crimes and to provide additional transparency into how our officers interact with the public. Traffic Safety Cameras: This program seeks t existing Police Officers with their enforcement of certain traffic laws through the use of technology coupled with oversight by a trained officer. 190 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Police Department Fitness Initiative: The goal of this program is to provide the Police Department's Employees with an opportunity to safely and effectively improve their physical and mental health through individual and supervised exercise efforts. Expenditure Detail-Salaries and Benefits Salaries arebased on actual costs for existing positions and include a cost of living adjustment per contract agreements. 191 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Supplies, Services and Other Supplies include small tools and equipment; professional services and contract include travel, equipment replacement and O&M charges, insurance subscriptions and memberships, among others. Police ActualBudget Projected 201620172018201820192020 Account Name Salaries$ 8,418,712$ 8,700,593$ 8,587,367$ 8,986,438$ 9,518,392$ 9,801,712 Extra Labor-858--15,60015,600 Overtime925,216845,7301,059,885928,495768,495768,495 Kelly/Holiday Pay207,947211,499231,721201,063234,063259,915 FICA714,068736,012738,258770,554882,451866,399 Pension - LEOFF434,207450,010465,288484,606499,714467,095 Pension - PERS130,199143,903152,499148,889161,119167,037 Industrial Insurance212,221189,411217,085299,281274,717301,457 Healthcare1,838,7701,792,9791,879,4922,083,5651,985,1252,078,684 Unemployment12,8718,93214,238--- Total Salaries & Benefits12,894,21013,079,92713,345,83413,902,89114,339,67614,726,393 Supplies236,759273,755285,879184,250230,750230,750 Small tools62941,12715,42315,60045,60015,600 Total Supplies237,388314,882301,302199,850276,350246,350 Professional services63,43852,78178,09070,00086,50086,500 Communication105,106116,565118,685121,000121,000121,000 Travel52,98547,43454,86541,88041,88041,880 Advertising8114537,5201,5002,5002,500 Operating leases873,932795,836891,036872,0461,119,488916,871 Insurance240,000230,223254,359253,245278,499292,424 Utilities2,5183,4994,177-4,4004,400 Repair and maintenance153,98565,943108,969246,922143,404143,404 Miscellaneous71,45483,05789,48579,64165,14165,141 Total Services1,564,2281,395,7911,607,1861,686,2341,862,8121,674,120 Intergovernmental2,453,6922,690,5182,772,4912,937,0742,948,7753,039,054 Capital706,179(0)---30,000 Total Other3,159,8712,690,5182,772,4912,937,0742,948,7753,069,054 Total Police$ 17,855,697$ 17,481,118$ 18,026,812$ 18,726,049$ $ 19,715,917 19,427,613 192 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Administration FUND: FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Bruce LintonChiefof Police Description The management functions of the Police Departmentare included in this program. Those functions include fiscal, personnel, planning, research/development, inter-and intra-department operations and intergovernmental coordination. Expenditure Summary Police - Administration ActualBudgetPercent Change Projected 2016201720182018201920202018-192019-20 Expenditures Salaries & Wages$ 904,689$ 1,114,838$ 1,055,532$ 951,512$ 1,347,497$ 1,394,59041.62%3.49% Personnel Benefits250,001330,647331,569308,096445,783463,66244.69%4.01% Supplies21,69531,13750,16624,00024,00024,0000.00%0.00% Services442,433565,165681,313664,185666,665656,6920.37%-1.50% Intergovt. Services & Taxes19,81414,7326,28615,9006,9006,900 -56.60%0.00% Capital Outlays706,179(0)---30,000-0.00% Expenditure Total$ 2,344,811$ 2,056,519$ 2,124,866$ 1,963,693$ 2,490,846$ 2,575,84426.84%3.41% Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements Police - Administration 201820192019 Budgeted20202020 Budgeted FTE FTESalariesBenefits FTESalariesBenefits Position Police Chief11$ 165,260$ 48,3551$ 168,696$ 50,156 Deputy Police Chief11155,39131,2341158,54432,196 Police Commander44567,571194,3744598,550203,141 Police Information Officer/Recruiter0194,43237,338197,26639,116 Public Safety Budget Analyst0198,69038,7491100,51540,116 Crime Analyst0184,84434,845186,44836,069 Community Oriented Policing Coordinator0190,41527,200192,13628,014 Assistant to the Chief of Police1177,97032,407179,51233,574 Overtime - Regular12,9231,28112,9231,281 Total711$ 1,347,497$ 445,78311$ 1,394,590$ 463,662 193 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Supplies, Services and Other Supplies includes miscellaneous office; services include travel and training, equipment rental and repair costs, insurance, and memberships, among others; intergovernmental includes Valley SWAT costs. Police - Administration ActualBudget Projected 201620172018201820192020 Account Number 000.10.521.100.31.00Supplies - Office$ 21,423$ 24,987$ 50,166$ 24,000$ 24,000$ 24,000 000.10.521.100.35.00Supplies -Small Tools2726,151---- Total Supplies21,69531,13750,16624,00024,00024,000 000.10.521.100.41.00Prof Svcs - Hiring/Pre-Employment and 10,90021,77025,08115,00045,00045,000 Confidential Counseling 000.10.521.100.42.00Communication - Department cell phone 38,53487,948118,685121,000121,000121,000 data and other communication services 000.10.521.100.43.00Admin travel and all Pre-Employment 5,4715,8669,46010,00010,00010,000 Hiring Travel 000.10.521.100.44.00Advertising - Recruiting & Information 798-7,5201,1002,5002,500 Sharing 000.10.521.100.45.00 Rental - Rentals and lease fees25,82719,70223,38725,00025,60025,600 000.10.521.100.45.94 Rental -Equipment Replacement Fund13,5483,3633,3633,36326,9003,363 000.10.521.100.45.95 Rental - Equipment Rental O & M16,16725,42433,45933,45949,26648,905 000.10.521.100.46.01 Insurance - Insurance allocation to WCIA240,000230,223254,359253,245278,499292,424 000.10.521.100.48.00 R&M - Radio repairs and maintenance3,8884,8351,9216,5185,0005,000 000.10.521.100.48.01R&M - Repairs and maintenance for 800 82,37348,41662,13280,000-- MHz system assessment 000.10.521.500.45.00 Lease for Evidence Facility, NRC, Gym-110,099130,603110,00093,00093,000 000.10.521.500.47.21 Utilities - Electricity-965633-2,0002,000 000.10.521.500.47.22 Utilities - Gas--267-1,0001,000 000.10.521.500.47.25 Utilities - Water--255-1,0001,000 000.10.521.500.47.26 Utilities - Surface Water--126-400400 000.10.521.500.49.00 Miscellaneous-1,106---- 000.10.521.100.49.00 Misc - Memberships and subscriptions4,9255,44810,0635,5005,5005,500 Total Services442,433565,165681,313664,185666,665656,692 Intergov't Prof Svcs - KC RAIN, Website 000.10.521.100.41.5119,81414,7326,28615,9006,9006,900 User Fees Total Intergovernmental19,81414,7326,28615,9006,9006,900 000.10.594.100.64.00Capital - Machinery and equipment6,619----- 000.10.594.210.64.00Capital - Machinery and equipment699,559(0)---- Total Other706,179(0)-- 30,000- Total Supplies, Services and Other$ 611,035$ 737,765 $1 ,190,120$ 704,085$ 697,565$ 717,592 194 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Patrol FUND: FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Bruce LintonChief of Police Description Patrol division officersrespond firstto all emergency and non-emergency police calls, they investigate misdemeanor and felony crimes, gather evidence and make arrests, mediate disputes, assist motorists, identify and correct hazardous conditions, keep the peace in our community, maintain a patrol presence to prevent crime, identify and resolve community crime problems, and educate the public on the law and crime prevention measures. Operations division also includes K-9 teams and Police Explorers. Expenditure Summary Police - Patrol ActualBudgetPercent Change Projected 2016201720182018201920202018-192019-20 Expenditures Salaries & Wages$ 4,073,329$ 4,248,802$ 4,333,212$ 4,424,520$ 4,163,396$ 4,308,724-5.90%3.49% Personnel Benefits1,555,1761,507,9381,602,3801,611,8641,555,6821,537,367-3.49%-1.18% Supplies105,638142,208123,64160,050146,550116,550144.05%-20.47% Services688,331498,015540,127587,517630,354544,0647.29%-13.69% Intergovt. Services & Taxes1,418,8721,578,8551,635,0711,752,2571,751,3551,806,396-0.05%3.14% Expenditure Total$ 7,841,346$ 7,975,819$ 8,234,430$ 8,436,208$ 8,247,337$ 8,313,101-2.24%0.80% Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements Police - Patrol 201820192019 Budgeted20202020 Budgeted FTE FTESalariesBenefits FTESalariesBenefits Position Police Sergeant44$ 444,441$ 283,1474$ 455,385$ 207,666 Police Officer34322,992,6021,079,613323,096,5491,132,824 Administrative Assistant1159,11120,798163,69622,191 Retiree Medical- 106,000 106,000- Kelly/Holiday Pay234,06323,196259,91525,758 Overtime - Contractual127,99512,684127,99512,684 Overtime - Regular305,18430,244305,18430,244 Total3937$ 4,163,396$ 1,555,68237$ 4,308,724$ 1,537,367 195 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Supplies, Services and Other Supplies includes office supplies and supplies for Explorer Post and K-9 unit; services include equipment rental and repair charges, cell phone, and memberships, among others; intergovernmental includes SCORE jail and animal control costs. Police - Patrol ActualBudget Projected 201620172018201820192020 Account Number 000.10.521.220.31.00Supplies - Office & Operating $ 33,185$ 1,511$ -$ -$ -$ - Supplies - Includes Department 000.10.521.220.31.0155,96794,606104,91540,950110,950110,950 Quartermaster 000.10.521.220.31.02Supplies - K-9 Unit3,7223,8803,9163,5005,0005,000 000.10.521.220.31.03Supplies - Explorer Post98----- 000.10.521.220.31.04Supplies - Emergency Services Unit10,13410,4249,26210,000-- 000.10.521.220.31.05Supplies - Civil Disturbance Unit2,1746,9404,9485,000-- 000.10.521.220.35.00Small Tools - Evidence35824,84860060030,600600 Total Supplies105,638142,208123,64160,050146,550116,550 000.10.521.220.41.00Prof Svcs - K-9 vet bills and4,9703,6625,1218,0006,0006,000 professional grooming 000.10.521.220.42.00Communication51,8855,471---- 000.10.521.220.43.00 Travel - Mileage, parking349170847500500500 000.10.521.220.45.00 Rental - Operating leases and rentals88,3903,400---- 000.10.521.220.45.94 Rental -Equipment Replacement Fund107,94056,53156,53156,531166,87856,531 000.10.521.220.45.95 Rental - Equipment Rental O & M354,232411,003427,982427,982432,472456,529 000.10.521.220.48.00R&M - Minor Repairs to equipment and 39,2401,76819,81865,4046,9046,904 uniforms, Software License Renewals 000.10.521.220.49.00 Misc - Memberships and registrations2,7783983,4802,000500500 000.10.521.220.49.03Misc - BSA Charter, Explorer Academy 6709552,1002,1002,1002,100 Reg. and annual recruitment open house 000.10.521.220.49.44 Misc - Registrations2,805----- 000.10.523.220.41.00 Prof Svcs - Monitoring of Prisoners35,07314,65724,24725,00015,00015,000 Total Services688,331498,015540,127587,517630,354544,064 000.10.523.600.41.51Intergov't Prof Svcs - SCORE1,310,7361,466,9631,579,5061,633,4051,626,3551,675,146 000.10.554.300.41.51Intergov't Prof Svcs - Animal Control108,136111,89255,564118,852125,000131,250 Total Intergovernmental1,578,8551,635,071 1,418,872 1,752,257 1,751,355 1,806,396 Total Supplies, Services and Other$ 2,219,078$ 2,298,839 $2 ,212,841$2 ,399,824$2 ,528,259$2 ,467,010 196 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10) Support Operations FUND: FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Bruce LintonChief of Police Description Support Operations (formerly Special Services) process all department criminal and incident reports while complying with laws regarding privacy and security. Respond to public disclosure requests and serve as department receptionists. Maintain and store all criminal history records information. Expenditure Summary Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements Police - Support Operations 201820192019 Budgeted20202020 Budgeted Position FTE FTESalariesBenefits FTESalariesBenefits Support Operations Senior Manager11$ 111,315$ 48,2471$ 118,962$ 51,117 Police Records Supervisor1180,64034,138182,60635,440 Police Information Analyst10- 0--- Police Records Specialist77490,821209,1757507,519218,459 Evidence Technician1173,17127,634174,56828,572 Administrative Assistant55,73533,592156,85634,949 11 Records Dipsoition Specialist0143,68017,195146,30118,226 Extra Labor15,6001,54615,6001,546 Overtime - Regular40,0003,96440,0003,964 Total1212$ 910,962$ 375,49212$ 942,412$ 392,274 197 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Supplies, Services and Other Supplies includes miscellaneous office and evidence supplies; services include records destruction, repair costs, and ACCESS terminal rental, among others. 198 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10) Investigations FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Bruce LintonChief of Police Description Conduct all follow-up investigation associated with major crimes to include crimes against persons, crimes against property, fraud, and white-collar offenses. Expenditure Summary Expenditure Detail-Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements 199 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Supplies includes miscellaneous office and operating supplies; services include polygraph translation, travel, equipment rental and repair, and investigation costs, among others. 200 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Tukwila Anti-Crime FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Bruce LintonChief of Police Description This unit, internally referred to as Tukwila Anti-Crime Team (TAC Team), provides specific criminal emphasis operations, which include narcotics, gambling, and vice-related activities. Also included areall gambling licensee audits and adult entertainment license background checks. Expenditure Summary Police - Tukwila Anti-Crime ActualBudgetPercent Change Projected 2016201720182018201920202018-192019-20 Expenditures Salaries & Wages$ 408,488$ 563,769$ 548,142$ 563,576$ 719,269$ 731,13327.63%1.65% Personnel Benefits140,505182,600186,613204,770244,899255,08619.60%4.16% Supplies2,1804,8862,8142,0002,5002,500 25.00%0.00% Services90,98061,550100,04198,67997,92986,689-0.76%-11.48% Expenditure Total$ 642,153$ 812,805$ 837,611$ 869,025$ 1,064,597$ 1,075,40822.50%1.02% Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements 201 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Supplies includes miscellaneous office supplies; services include equipment rental and repair, and license inspections, among others. 202 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Professional Standards FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Bruce LintonChief of Police Description This section provides on-going commercial and residential security surveys, training and information programs, and maintains community crime analysis for business and residential communities. Also, maintains an on-going D.A.R.E. program within elementary, middle, and high school levels. Expenditure Summary Police - Professional Standards ActualBudgetPercent Change Projected 2016201720182018201920202018-192019-20 Expenditures Salaries & Wages$ 1,263,547$ 1,051,783$ 1,178,102$ 1,196,488$ 129,464$ 131,708-89.18%1.73% Personnel Benefits428,460367,320424,090578,36344,17846,013 -92.36%4.15% Supplies20,22127,4508,7788,30010,30010,30024.10%0.00% Services42,43919,2809,60510,38880,12775,653 671.34%-5.58% Expenditure Total$ 1,754,667$ 1,465,834$ 1,620,576$ 1,793,539$ 264,069$ 263,674-85.28%-0.15% Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost ofliving adjustment per . contract agreements Police - Professional Standards 201820192019 Budgeted20202020 Budgeted FTE FTESalariesBenefits FTESalariesBenefits Position Police Sergeant31$ 116,148$ 42,8581$ 118,392$ 44,693 Community Oriented Policing Coordinator10- 0--- Police Officer110- 0--- Overtime - Regular13,3161,32013,3161,320 Total151$ 129,464$ 44,1781$ 131,708$ 46,013 203 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Details Supplies, Services and Other Supplies include office supplies and supplies for D.A.R.E program; services include rental of equipment, equipment repair charges, among others. 204 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Training FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Bruce LintonChief of Police Description Planning, evaluation, scheduling, and documentation of all training programs within the department. Expenditure Summary Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements 205 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Supplies and Services Supplies includes miscellaneous office supplies; services include instructor fees, travel for training, equipment rental and repair, memberships, and registrations, among others. 206 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Traffic FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Bruce LintonChief of Police Description Provides traffic law enforcement and traffic control. Investigates traffic related incidents and develops and works from a comprehensive traffic plan, which includestraffic safety education, enforcement programs such as D.U.I.enforcement, and coordination with CityEngineering. Also, management of the Traffic Volunteer Program. Expenditure Summary Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per . contract agreements 207 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Supplies includes miscellaneous office supplies; services includeequipment rental and repair, among others. 208 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Police (10)Special Operations FUND: FUND NUMBER: General000 RESPONSIBLE MANAGERPOSITION: : Chief of Police Description The Special Operations Division houses the Police Departme and equipment.Examples include the Community Policing Team, SWAT/Civil Disturbance/Hostage Negotiator, School Resource Officer, and Court/Jail Transport Officers. Expenditure Summary Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost ofliving adjustment per . contract agreements 209 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Supplies include specialized gear specific to the teams included within this division.Operating Rentals andLeases includes vehicles such as SWAT/Hostage Negotiator vehicles, PD Command Vehicles, Transport Vehicles, as well as vehicles assigned to individual members of these teams. 210 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 211 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 212 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 213 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 214 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore; no historical data is available. 215 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 216 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 217 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 218 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire Department Fire Department Fire Department 219 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire 220 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Administration Fire - Administration 221 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Administration 222 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Suppression Fire - Suppression 223 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Suppression 224 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Prevention & Investigation Fire - Prevention & Investigation 225 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Prevention & Investigation 226 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Training Fire - Training 227 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Training 228 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Facilities 229 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Facilities 230 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Special Operations 231 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Special Operations 232 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Emergency Management Fire - Emergency Management 233 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Emergency Management 234 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Fire - Ambulance, Resuce & Aid Fire - Ambulance, Rescue & Aid 235 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 236 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 237 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 1. Strategic Goal 1. Strategic Goal 1. Strategic Goal 3. Strategic Goal 3. Strategic Goal 3. Strategic Goal 1. Strategic Goal 3. Strategic Goal 1. Strategic Goal 1. Utility Comp Plan Goal 12.1. Strategic Goal 1. Strategic Goal 4. Strategic Goal 4. Strategic Goal 3. Strategic Goal 3. Strategic Goal 3. Strategic Goal 1. . Strategic Goal 1 238 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 239 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works Department Public Works Department 240 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Priority Based Budgeting was implemented beginning with the 2019 - 2020 biennium budget. Therefore, no historical data is available. 241 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 242 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 243 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 244 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works Department 245 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works 246 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Administration Public Works - Administration 247 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Administration 248 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Maintenance Administration Public Works - Maintenance Administration 249 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Maintenance Administration 250 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Engineering Public Works - Engineering 251 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Engineering 252 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Development Services Public Works - Development Services 253 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Facility Maintenance Public Works - Facility Maintenance 254 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Facility Maintenance 255 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Street Maintenance Public Works - Street Maintenance 256 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Street Maintenance/Admin Public Works - Street Maintenance/General Services 257 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Street Maintenance/Roadway Public Works - Street Maintenance/Structures Public Works - Street Maintenance/Lighting 258 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Street Maintenance/Traffic Control Public Works - Street Maintenance/Snow & Ice Control Public Works - Street Maintenance/Roadside 259 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Public Works - Street Maintenance/Video & Fiber Public Works - Street Maintenance/Sidewalks 260 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 261 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goals 2, 4 & 5. Strategic Goal 5. Strategic Goal 1, 2, 4 and 5. Strategic Goals 1, 2 & 5. Strategic Goals 2, 4 & 5. Strategic Goal 1, 2, 4 and 5. Strategic Goals 1, 2 & 5. 262 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 263 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 264 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 265 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 266 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services Administrative Services Administrative Services 267 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services 268 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services - Administration Administrative Services -Administration 269 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services - Human Resources Administrative Services - Human Resources 270 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services - Human Resources 271 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services - Community Services and Engagement Administrative Services - Community Services and Engagement 272 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Administrative Services - Community Services and Engagement 273 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 274 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 275 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 276 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 277 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4 278 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Finance (a) A reduction of approximately 10,000 bills is expected when surface water billing is transferred to King County 279 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 280 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 281 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 282 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Finance Finance 283 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Finance 284 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT: Non-Departmental Expenses (20) FUND: FUND NUMBER: General000 RESPONSIBLE MANAGER: POSITION: Peggy McCarthyFinance Director Description This department had been utilized to pay unemployment claims for General Fund employees, pay City- wide insurance assessments and claims and judgments through 2012. These are now budgeted in Finance. General transfers to other funds are recorded here. 285 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 286 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 287 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4. Strategic Goal 1 & 5 Strategic Goal 4 & 5 Strategic Goal 5 Strategic Goal 4 Strategic Goal 4 Strategic Goal 4. Strategic Goal 1, 4 & 5. Strategic Goal 1, 4, & 5 Strategic Goal 1, 4 & 5. Strategic Goal 1, 4 & 5. 288 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 1, 4 & 5. Strategic Goal 1, 4 & 5. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 1 & 4. . Strategic Goal 4 . Strategic Goal 4 . Strategic Goal 4 289 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Strategic Goal 4, 5. Strategic Goal 1, 4. Strategic Goal 4. . Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 4. Strategic Goal 1 & 4. Strategic Goal 1 & 4. Strategic Goal 2. Strategic Goal 4. Strategic Goal 4. 290 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 291 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 292 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 293 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 294 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Technology & Innovation Services Technology & Innovation Services 295 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Technology & Innovation Services 296 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT FUND: FUND NUMBER: Lodging Tax Fund101 RESPONSIBLE MANAGER: POSITION: Brandon MilesEconomic Dev. Liaison Description This fund consists of proceeds from a special excise tax on lodging charges and is used to promote tourism (both day and overnight) within the City (Chapter 67.28 RCW). 2017-2018Accomplishments Completed and launched new Tukwila tourism and economic development brand. Strategic Goal 5 Worked collaboratively with the cities of SeaTac and Des Moines, through Seattle Southside Regional Tourism Authority, to increase demand for overnight tourists in the region. Strategic Goal 5 Supported two new events in the City, Rave Green 5k and Renton Comic Con. Strategic Goal 5 Began Southcenter 50 celebration, in partnership with Seattle Southside Chamber of Commerce and Westfield Southcenter. Strategic Goal 5 Tukwila was selected as the host city for the new Major League Rugby team, Seattle Seawolves. Strategic Goal 5 2019-2020Outcome Goals Continue Southcenter 50 celebration. Strategic Goal 5 Identify and/or create a Tukwila signature event for the region. Strategic Goal 5 Increase total number of recipients of lodging tax funds, including identifying how to support smaller events that help build a tourism destination for the City. Strategic Goal 5 Work with Seattle Southside Regional Tourism Authority and Seattle Southside Chamber of Commerce on south end restaurant week. Strategic Goal 5 Increase total lodging expenditures in the City by at least five percent per year. Strategic Goal 5 Complete wayfinding program in Southcenter District. Strategic Goal 5 Explore and potential implementation of a banner program in the City, specifically in the Southcenter District, along Tukwila International Boulevard, and Interurban Ave S. Strategic Goal5 2019-2020Indicators of Success Identification and recruitment of new activities, festivals, and events to bring to the City. Increased sales at hotels, restaurants, and entertainment establishments. 297 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary 298 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Salaries and Benefits Expenditure Detail -Supplies and Services Data presented here is related to the Lodging Tax Advisory Committee (LTAC). 299 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 300 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : Police FUND: FUND NUMBER: Drug SeizureFund109 RESPONSIBLE MANAGER: POSITION: Bruce LintonChief of Police Description The Drug Seizure fund was established to account for revenues resulting from the proceeds of property and moneysforfeited as a result of their involvement with the illegal sale, possession, or distribution of narcotics and/or other controlled substances. Revenue and Expenditure Summary Drug Seizure Fund Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Operating Revenue Miscellaneous Revenue Investment Earnings$ 31$ 7215 $ $ - $ - $ - 0.00%0.00% Seizure Revenue624,27979,93029,174 60,000 55,000 55,000-8.33%0.00% Total Misc. Revenue624,31080,002 55,000 55,000-8.33%0.00% 2 9,18960,000 Transfers In-- --- 0.00%0.00%- Total Revenue624,31080,002 55,000 55,000-8.33%0.00% 2 9,18960,000 Operating Expenses Supplies 127,9462,47921,999 36,00036,000 -70.51%0.00% 122,094 Services 238,31156,8257,999 24,00024,000 -81.03%0.00% 126,506 Intergov't Services & Taxes-- --- 0.00%0.00%- Total Operating Expenses 366,25659,30329,997 60,00060,000 -75.86%0.00% 248,600 Capital Outlay18,70739,969 --- 0.00%0.00%- Total Capital Expenses18,70739,969 --- 0.00%0.00%- Indirect cost allocation-- --- 0.00%0.00%- Total Expenses 406,22578,01029,997 60,00060,000 -75.86%0.00% 248,600 Beginning Fund Balance 553,5397,239227,316-45.06%-2.21% 412,316 226,507 221,507 Change in Fund Balance546,300 (326,223)(808) (5,000)(5,000) -97.35%0.00% (188,600) Ending Fund Balance$227,316226,507 $ 553,539$ $2 23,716$2 21,507$2 16,507-0.99%-2.26% 301 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Supplies and Services include miscellaneous supplies for handling, and services for disposing of, seized property and for other expenditures as the law allows.All expenditures from this fund must adhere to strict definitions and guidelines established by State and Federal law. 302 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Contingency Fund 303 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 304 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: Various Debt Service2XX RESPONSIBLE MANAGER: POSITION: Peggy McCarthyFinance Director Description general obligation bonds. 2017-2018Accomplishments ndrd Issued $8.2million bonds for 42Street and 53Street Sidewalkprojects. Strategic Goal 4. Refunded line of credit of $2.25 million. New debt can be repaid without penalty prior to final maturity date. Strategic Goal 4. Issued $20 million LTGO bonds for property purchases for the Public Works shops.Strategic Goal 4. 2019-2020Outcome Goals Issue $25million bonds for the Public Safety Plan. Proceeds will be used to pay for construction of a Justice Center, rebuild two fire stations, and provide for tenant improvements for Public Works Shops. Strategic Goal 4. Issue taxpayer approved bonds for public safety purposes. Bond sales are structured to align with project cost timelines. Strategic Goal 4. 305 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEBT SERVICE SUMMARY Existing Debt Limited Tax GO Refunding Bonds, 2008: Build a City Hall annex (6300 building) and pay for economic revitalization projects. SCORE Limited Tax, GO Bonds, 2009: Pay for portion of the construction costs of SCORE jail, a correctional facility, in partnershipwith six other cities. Limited Tax GO Bonds, 2010: Construction and realignment of Southcenter Parkway in the Tukwila South Annexation area and to purchase emergency preparedness capital and other equipment. Limited Tax GO Bonds, 2011: Arterial street program. Limited Tax GO Bonds, 2013: Proceeds loaned to Tukwila Metropolitan Park District (TMPD) to pay for improvements to Tukwila Pool.Debt is being paid back by the TMPD. elopment (Urban Renewal) area. Limited Tax GO Bonds, 2015: Funding for Interurban Avenue South and Boeing Access Road Bridge projects. Interurban Avenue South consisted of designing and constructing sidewalks, pavement restoration, as well as drainage and lighting work. Boeing Access Road Bridge project rehabilitated the ndrd Limited Tax GO Bonds, 2017: Funding for 42Street and 53Street Sidewalk projects. Limited Tax GO Refunding Bo area. Limited Tax GO Bonds, 2018: Funding to purchase land for the Public WorksShops facility. This debt is part of the Public Safety Plan. Planned Debt Public Works Shop facility: Design and construct a new Public Works shops facility. Bond for the current biennium is to purchase land and begin design. Estimated bond proceeds are $7.5million for landand tenant improvements to existing structure. Public Safety Plan: Design and construct a Justice Center that would accommodate the Tukwila Police Department, Municipal Court and Emergency Operations Center. Additionally, the bonds would rebuild two fire stations and provide fire department equipment for 10 years. Estimated bond proceeds are $17.5 million LTGO and $40.7 million in UTGO proceeds. 306 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington LTGO Debt -Revenue and Expenditure Summary UTGO Debt -Revenue and Expenditure Summary Unlimimited General Obligation Debt Service Funds - Combined ActualBudgetPercent Change Projected 201620172018201820192020 2018-19 2019-20 Revenue Property Taxes$ $2,750,879$2,781,000$2,841,675$3,713,1752.18%30.67% $ -2,674,622 Total Miscellaneous Revenue 2,674,622-2,750,8792,781,0002,841,6753,713,1752.18%30.67% Total Revenue- 2,674,6222,750,8792,781,0002,841,6753,713,1752.18%30.67% Expenditures Principal/Early Retirement of Debt- 1,115,0001,240,000781,0001,370,0001,310,00075.42%-4.38% Interest- 1,496,7091,533,6752,000,0001,471,6752,403,175-26.42%63.30% Total Debt Service Funds 2,611,709-2,773,6752,781,0002,841,6753,713,1752.18%30.67% Total Expenditures- 2,611,7092,773,6752,781,0002,841,6753,713,1752.18%30.67% Beginning Fund Balance-- 62,913- 40,11740,1170.00%0.00% Change in Fund Balance 62,913-(22,796)--- 0.00% 0.00% Ending Fund Balance$ 62,913-$ $ 40,117$ 40,117-$ $ 40,1170.00%0.00% 307 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Local Improvement District & Guaranty Fund -Revenue and Expenditure Summary 308 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington This chart represents the general obligation debt service of the City. It includes debt being repaid with general fund revenue as well as debt that is being repaid from other sources. The City receives funds from the Tukwila Metropolitan Park District to repay the MPD capital loan, funds to repay the urban renewal LOC (line of credit) are proceeds fromland sales. Since 2015, SCORE bonds have been paid directly by SCORE jail. 309 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington The chart below reflects the existing general obligation debt service of the City as well as planned debt. Debt service includes both principal and interest requirements. 310 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Other 311 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 312 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Public Works (103)Residential Streets FUND: FUND NUMBER: Residential Street103 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The program provides for maintenance, lane widening, curbs and gutters, sidewalks, illumination and undergrounding of utilities of the residential street system. 2017-2018Accomplishments Completed construction of Cascade View SRTS Phase II. nd Completed design of 42Ave S Phase III and began construction. rd Completeddesign of 53Ave S street improvements and began construction. 2019-2020Outcome Goals Improve pedestrian safety in neighborhoods. 2019-2020Indicators of Success ndth Complete construction of 42Ave S Phase III from Southcenter Blvd to S 160St. rd Complete construction of 53Ave S street improvements. 313 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary 314 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. Residential Streets Fund ActualBudget Projected Account Number201620172018201820192020 103.98.595.100.31.00Supplies - Office & Operating $ -$ -$ - $ - $ -$ - Total Supplies ------ 103.98.542.100.41.00Prof Svcs - Road & street maintenance-- 50,000-250,000250,000 103.98.542.300.48.00R&M - Roadway-- 300,000-130,000130,000 103.98.544.200.41.00Prof Svcs - Engineering/street prioritization169,911 512,125.20- 20,000-20,000 103.98.595.100.41.00Prof Svcs - Engineering-257---- 103.98.595.100.44.00Advertising - Ad for bids--1,049--- 103.98.595.300.41.00Misc - Permits8,504----- 103.98.595.300.48.00Prof Svcs - Right of way74,903----- Total Services253,318512,3821,049350,000400,000400,000 103.98.595.100.65.00Capital - Engineering501,7161,038,3031,033,137757,0001,186,0001,069,000 103.98.595.200.65.00Capital - Right of Way -148,45145,984- 332,000- 103.98.595.300.65.00Capital - Roadway 1,941,399-6,630,415.9610,118,0005,030,0003,900,000 103.98.595.610.65.00Capital - Sidewalks 116,672----- 103.98.595.630.65.00Capital - Street Lighting--66,775--- 103.98.595.640.65.00Capital - Traffic Control Devices 25,652-9,300--- 103.98.595.700.65.00Capital - Roadway Development 42,267----- Total Other501,7163,312,7457,785,61210,875,0006,216,0005,301,000 Total Supplies, Services and Other$ 3,825,127$ 7,786,661$ 11,225,000$ 6,616,000$ 5,701,000 $ 755,034 315 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 316 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENTDIVISION: : Public Works (104)Bridges and Arterial Streets FUND: FUND NUMBER: Bridges and Arterial Streets104 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description This program provides for the preliminary engineering, right-of-way, construction engineering, and construction of arterial streets and bridges. The program includes transportation comprehensive plans, streets, bridges, sidewalks, traffic control devices, widening, and lane additions.One-quarter percent real estate excise tax (REET) are used to fund projects. 2017-2018Accomplishments Completed Annual Bridge Inspections and Repair Program in 2017 and 2018. Completed Annual Overlay and Repair and Annual Signal programs in 2017 and2018. Completed construction of Tukwila Urban Center Pedestrian/Bicycle Bridge. Completed construction of Baker Blvd Non-Motorized Project. Completed construction of the Major Maintenance on 3 Bridges Project. th Completed construction of the S 144Street Phase II Project. Completed design of Boeing Access Road Bridge Rehab and started construction Began design of Strander Boulevard Extension Phase 3 Project. 2019-2020Outcome Goals Improve capacity, safety, and condition of arterial streets. 2019-2020Indicators of Success Finish design and continue to explore funding for Strander Boulevard Extension Phase 3. Complete construction of Boeing Access Road Bridge Rehabilitation. Complete construction of Boeing Access Road Bridge over Airport Way Seismic Retrofit. Complete West Valley Highway street and pedestrian improvements. Complete Annual Bridge Inspections and Repair Program for 2019 and 2020. Complete Annual Overlay and Repair and Annual Signal programs in 2019 and 2020. 317 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary Bridges & Arterial Streets ActualBudgetPercent Change Projected 201620172018201820192020 2018-19 2019-20 Operating Revenue General Revenue Parking Taxes214,331214,493300,387206,000325,000470,00057.77%44.62% MFVT Cities138,796142,836142,678130,000135,000137,0003.85%1.48% Real Estate Excise Taxes1,359,599697,839500,000400,000500,000500,00025.00%0.00% Total General Revenue1,712,7271,055,168943,065736,000960,0001,107,00030.43%15.31% Miscellaneous Revenue Investment Earnings19,71116,91011,7405,00020,000 300.00%0.00%20,000 Total Miscellaneous Revenue19,71116,91011,7405,00020,000 300.00%0.00%20,000 Total Operating Revenue1,732,4381,072,078954,805741,000980,0001,127,00032.25%15.00% Capital Project Revenue Road/Street Maint, Repair, Const 1,159,805-138,422-- 0.00%0.00%- Impact Fees441,500565,445613,996628,000335,000513,000-46.66%53.13% Intergovernmental Federal Grants503,5642,741,22612,970,21915,688,0005,024,00044,977,000-67.98%795.24% State Grants3,000,5293,802,8341,117,5531,202,000- 0.00%0.00%- Total Intergovernmental3,504,0936,544,06014,087,77216,890,0005,024,00044,977,000-70.25%795.24% Contributions/Donations117,549701,03432,20330,00030,00030,0000.00%0.00% Total Capital Project Revenue4,063,1438,970,34314,872,39317,548,0005,389,00045,520,000-69.29%744.68% Transfers In751,0001,800,000 3,000,000-450,0001,000,000-85.00%122.22% Total Revenue6,546,58011,842,42115,827,19821,289,0006,819,00047,647,000-67.97%598.74% Capital Projects Overhead (Salaries & Benefits)104,669115,504205,000445,218477,599485,3827.27%1.63% Interurban Ave S2,115,211977,634--- 0.00%0.00%- TUC Transit Center226,2571,276--- 0.00%0.00%- TIB Study---- 100,000 0.00%0.00%- S 140th Crosswalks---- 350,000 0.00%0.00%- Andover Park W (Tuk Pk-Strander)83,231---- 0.00%0.00%- TUC Ped/Bicycle Bridge2,325,4904,481,306850,000600,000- 0.00%0.00%- Boeing Access Rd Bridge Rehab.110,984359,5528,557,0009,900,0001,207,000 -87.81%0.00%- Baker Blvd Non-Motorized Improve. 777,793-187,000-- 0.00%0.00%- Major Maint. on 3 Bridges331,7862,253,811350,0001,296,000- 0.00%0.00%- Strander Blvd Extension300,993340,8133,319,0005,555,0003,720,00038,389,000-33.03%931.96% BAR over Airport Way Seismic Retrofit- 100,000-- 267,0002,614,0000.00%879.03% BNSF Intermodal Facility Access68,85922,203--- 0.00%0.00%- S 144th St Phase II132,7451,983,409270,0001,210,000- 0.00%0.00%- TIB & S 144th St Midblock Crossing72,77442,630--- 0.00%0.00%- West Valley Hwy-- 482,000-572,0003,195,00018.67%458.57% 42nd Ave S Bridge Replacement---- 1,600,000-0.00%0.00% S 119th St Pedestrian Bridge52,39332,22727,000-- 0.00%0.00%- Annual Overlay1,421,767747,2251,400,0001,400,0001,400,0001,400,0000.00%0.00% Annual Bridge Inspections32,639105,517300,000335,000335,000335,0000.00%0.00% Annual Traffic Signals36,62611,37422,000120,000120,000125,0000.00%4.17% Other Misc. Capital Projects183,163152,54155,315760,000306,000792,000-59.74%158.82% Total Capital Projects7,599,58712,404,81515,642,31522,103,2188,854,59948,935,382-59.94%452.65% Beginning Fund Balance5,052,3833,999,3763,436,9834,250,6553,621,8651,586,266-14.79%-56.20% Change in Fund Balance(1,053,007)(562,394)184,883(814,218)(2,035,599)(1,288,382)150.01%-36.71% Fund Balance$ 3,999,376$ 3,436,983$ 3,621,865$ 3,436,437$ 1,586,266$ 297,884-53.84%-81.22% 318 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. 319 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. Bridges & Arterial Streets ActualBudget Projected Account Number201620172018201820192020 104.98.543.100.31.00 $ -$ 410$ -$ -$ -$ - 104.98.595.800.31.00Supplies - Office & Operating1,534.88----- Total Supplies1,535410---- 104.98.542.100.41.00Prof Svcs - Overlay575,703632,7651,140,4401,147,000716,000732,000 104.98.542.100.43.00Travel - Overlay133115---- 104.98.542.100.44.00Advertising - Overlay-644521--- 104.98.542.100.48.00Repairs & Maint - Overlay6,246339---- 104.98.542.100.49.00Misc - Overlay190150---- 104.98.542.300.48.00R&M - Roadway, traffic control devices 946,503805,6653,112,1903,315,0001,325,0001,325,000 104.98.542.500.41.00Prof Svcs - Bridge inspections-123---- 104.98.542.500.48.00R&M - Bridge inspections31,508879,757589,929--- 104.98.542.610.48.00R&M - Sidewalks8,11430,396---- 104.98.542.630.48.00 -31,1103,000--- 104.98.542.640.48.00R&M - Traffic control devices108,4722,539---- 104.98.542.700.48.00 3,87140,4282,500--- 104.98.543.100.49.00 -1,340---- 104.98.544.200.41.00Prof Svcs - BNSF Study198,952235,418211,120-140,000515,000 104.98.544.200.48.00R&M - Strander19,692----- 104.98.544.700.48.00R&M - traffic signals------ 104.98.595.100.41.00Prof Svcs - Consulting, permits28,486324---- 104.98.595.100.42.00Communication - Interurban Ave S--88--- 104.98.595.100.43.00Travel - Interurban Ave S--32--- 104.98.595.100.44.00Advertising - Bid ads--664--- 104.98.595.100.45.00Rentals - Transit center, APW41----- 104.98.595.100.47.00Utilities - Strander extension127----- 104.98.595.300.48.00 24,55152,98354,908--- 104.98.595.610.48.00 12,104----- 104.98.595.640.48.00 13,83213,768---- 104.98.595.800.42.00Communication - Data card280----- 104.98.595.800.45.00Rentals - Copier rental1,520----- 104.98.595.800.47.00Utilities - Water164----- 104.98.595.800.47.26Utilities - Surface water2,3902,5091,292--- 104.98.595.800.48.00--123--- Total Services1,982,8772,730,3745,116,8074,462,0002,181,0002,572,000 104.98.595.100.65.00Capital - Engineering1,378,9472,099,6303,262,4455,898,0003,246,0005,050,000 104.98.595.200.65.00Capital - Right of Way138,319----- 104.98.595.300.65.00Capital - Roadway2,123,5462,392,2584,675,08211,298,0001,820,00040,748,000 104.98.595.500.65.00Capital - Structures1,093,6323,190,2391,972,357- 1,050,000- 104.98.595.610.65.00Capital - Sidewalks36,376299,06711,800--- 104.98.595.630.65.00Capital - Construction Projects39,028900,63612,141--- 104.98.595.640.65.00Capital - Traffic Control Devices55,10234,193114,312--- 104.98.595.700.65.00Capital - Roadside Development341,560200,69039,391--- 104.98.595.800.64.00Capital - Machinery & Equipment- 11,374-- 80,00080,000 Total Other5,206,5119,128,08710,087,52917,196,0006,196,00045,878,000 Total Supplies, Services and Other$ 7,190,923$ 11,858,870$ 15,204,336$ 21,658,000$ 8,377,000$ 48,450,000 320 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: Land Acquisition, Rec. and Park Dev.301 RESPONSIBLE MANAGER: POSITION: Rick StillParks & RecreationDirector Description The Land Acquisition, Recreation, and Park Development fund is to be used for the acquisition of land, development of land, and construction of park facilities. The fund also includes the planning and engineering costs related to various parks. Only park-related projects are included. General government projects are in fund 303. A one-quarter real estate excise tax (REET) is available for park and other capital projects. 2017-2018Accomplishments Completed construction of Duwamish Gardens. Completed Duwamish Hill Preserve improvements. Completed Dog Park improvements. 2019-2020Outcome Goals Improve condition and safety of City parks. 2019-2020Indicators of Success Continue with Park improvements. Complete update to the 2019 Parks, Recreation & Open Space Plan. 321 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary Land Acquisition, Rec, & Park Development ActualBudgetPercent Change Projected 201620172018201820192020 2018-19 2019-20 Operating Revenue General Revenue Real Estate Excise Taxes$1,359,599$ 697,840$ 500,000$ 500,000 $ -$ -0.00%0.00% Total General Revenue1,359,599697,840500,000500,000-- 0.00%0.00% Miscellaneous Revenue Investment Earnings1,70216,73514,9371,00015,000 1400.00%0.00%15,000 Rents & Concessions----- 0.00%0.00%- Total Miscellaneous Revenue1,70216,73514,9371,00015,000 1400.00%0.00%15,000 Total Operating Revenue1,361,301714,575514,937501,00015,00015,000-97.01%0.00% Capital Project Revenue Excess Prop Tax Levy-Dwmsh Hill57,93458,90861,212 60,000-60,0000.00%0.00% Intergovernmental Revenue State Grants624,27613,436146,000146,000- 0.00%0.00%- King County/Other Grants774,053218,536--- 0.00%0.00%- Total Intergovernmental Revenue1,398,328231,972146,000146,000- 0.00%0.00%- Total Capital Project Revenue1,456,263290,880207,212146,00060,00060,000-58.90%0.00% Transfers In - 1% for Arts 184,500-122,960122,00053,32041,400-56.30%-22.36% Total Revenue2,817,5641,189,955845,108769,000128,320116,400-83.31%-9.29% Capital Projects Parks, Rec, & Open Space Plan--- 125,000- 0.00%0.00%- Ft Dent Park BNSF Sewer Relocate84,371---- 0.00%0.00%- Duwamish Hill Preserve117,95697,77824,000- 0.00%0.00%- 3,055 Duwamish Gardens1,317,64676,8958,449-- 0.00%0.00%- Overlay & Repair50,66661,0741,600-- 0.00%0.00%- Multipurpose Trails 39,249-62,000- 0.00%0.00%- 62,000 Ft Dent Park--125,000125,000 0.00%0.00%- 100,000 Riverton Creek Flap Gate Removal2,083---- 0.00%0.00%- Lake to Sound Trail9,818---- 0.00%0.00%- Cascade View Park Playground Equip- 84,989120-- 0.00%0.00%- Dog Park Projects 54,591- 40,000477- 0.00%0.00%- 1% for Municipal Arts 20,000-20,000 85,000-50,0000.00%-41.18% Park Acquisition 39,736-16,445500,000- 0.00%0.00%- Tukwila South Trail--- 25,000- 0.00%0.00%- Park Improvements- 181,156-330,000245,000 -25.76%0.00%- Transfer to Public Safety Plan- 3,500,000-3,500,000- 0.00%0.00%- Total Capital Projects1,582,540474,3123,893,3024,581,000605,00050,000-86.79%-91.74% Total Expenses1,582,540474,3123,893,3024,581,000605,00050,000-86.79%-91.74% Beginning Fund Balance2,117,0893,352,1134,067,7564,479,7561,019,562542,882-77.24%-46.75% Change in Fund Balance (3,048,194)715,643 (3,812,000)(476,680)66,400-87.50%-113.93% 1,235,024 Fund Balance$3,352,113$4,067,756$1,019,562$ 667,756$ 542,882$ 609,282-18.70%12.23% 322 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Services include planning, design, and project management costs, among others. Capital includes construction and purchase of capital assets related to projects accounted for in this fund. 323 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 324 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : FUND: FUND NUMBER: Urban Renewal302 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The Urban Renewal fund has been established to provide future funding needs to encourage redevelopment in specific areas throughout the City. 2017-2018Accomplishments Closed sale of Phase 1land to Tukwila Village developer. Completed construction of Phase 1 and held community celebrationin July 2018. Formed a non-profit community organization to manage the Sullivan Center. City Council selected HealthPoint to develop a new Health and Wellness Center which will include primary care medical, dental, behavioral health and other services. 2019-2020Outcome Goals Complete the final phase of Tukwila Village. Execute a purchase and sale agreement with HealthPoint. Motel property. Sell the former Newporter Motel property. 2019-2020Indicators of Success Tukwila Village construction is completed. Cityand HealthPoint execute a purchase and sale agreement. 325 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary 326 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other Services include costs associated with the Public Safety Plan, consulting, and engineering. Capital includes the purchase of property and costs associated with urban renewal projects. 327 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 328 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: General Government Improvement303 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description: The General Government Improvementfund is used for improvements, additions, or other miscellaneous minor capital projects not provided for elsewhere. Projects which benefit multiple departments or functions will be given priority. 2017-2018Accomplishments Remodeled Technology and Innovation Services office area. Completed additional card access security at City Hall. Repaired brick walkway grout at City Hall and Tukwila Community Center. Completed HVAC improvements to City Hall and 6300 Building. Completed Phase I of Tukwila Community Center siding repairs. 2019-2020Outcome Goals Improve conditions of existing facilities. 2019-2020 Indicators of Success Complete siding/roof repairs at City Hall. Complete siding/roof repairs at Tukwila Community Center. 329 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expenditure Summary 330 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries are based on actual costs for existing positions and include a cost of living adjustment per contractual agreements. Expenditure Detail Supplies, Services and Other All budgeted expendituresin the 2019-2020biennium areanticipated to be capital project related. 331 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 332 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: Fire Improvement304 RESPONSIBLE MANAGER: POSITION: Jay WittwerFire Chief Description Fire impact fees provideforfire department capital improvements and apparatus through Fire Impact Fees.Impact fees are transferred to Public Safety fund to pay for improvements specific to the fire department. Revenue and Expenditure Summary 333 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 334 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: Public Safety Plan Fund305 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The Public Safety Plan fund is used to construct a new Justice Center, which will house the Police department and Court,and reconstructexistingfire stations. Projects in this fund are paid for with voter- approved debt, non-voted debt (LTGO), and other dedicated revenue sources including real estate excise taxes, impact fees, and proceeds from land sales. Revenue and Expenditure Summary Public Safety Plan Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Operating Revenue Miscellaneous Revenue Investment Earnings$ 9,561$ 258,283$ 503,546$ $ 100,0000.00%-66.67% $ -300,000 Total Miscellaneous Revenue9,561258,283503,546 300,000-100,0000.00%-66.67% Capital Project Revenue Tukwila South Mitigation- 500,000300,000300,000300,000300,0000.00%0.00% Real Estate Excise Tax-- 500,000- 500,000500,0000.00%0.00% Sale of Land---- 4,889,3001,000,0000.00%-79.55% UTGO Bond Proceeds32,990,000--- 40,675,046-0.00%0.00% LTGO Bond Proceeds---- 17,500,000-0.00%0.00% Premium on Bond Proceeds3,719,954-----0.00%0.00% Total Capital Project Revenue36,709,954500,000800,000300,00063,864,3461,800,00021188.12%-97.18% Transfers In - Fire Impact Fees- 1,017,000400,000900,000500,000500,000-44.44%0.00% Transfers In - City Facilities Fund---1,750,000283,70994.44%-83.79% 900,000 Total Revenue36,719,5161,775,2831,703,5461,200,00066,414,3462,683,7095434.53%-95.96% Expenditures Justice Center123,832431,26517,868,99913,657,00026,596,00023,515,00094.74%-11.58% Fire Station 5159,853254,4841,145,0007,565,0009,416,0002,396,00024.47%-74.55% Fire Station 528,256161,299771,000672,0002,963,000340.92%364.02% 13,749,000 Fire Station 54- 142,7911,062,000- 297,000-0.00%0.00% Fire Equipment---- 324,57828,1460.00%-91.33% Total Capital Projects191,941989,83920,846,99921,894,00039,596,57839,688,14680.86%0.23% Transfer for Fire Apparatus14,447573,6514,542,9723,600,000300,000340,000-91.67%13.33% Total Expenditures206,3881,563,49025,389,97225,494,00039,896,57840,028,14656.49%0.33% Beginning Fund Balance- 36,513,12736,724,92048,268,92013,038,49439,556,262-72.99%203.38% Change in Fund Balance36,513,127211,793(23,686,426)(24,294,000)26,517,768(37,344,437)-209.15%-240.83% Ending Fund Balance$36,513,127$36,724,920$13,038,494$23,974,920$39,556,262$ 2,211,82564.99%-94.41% 335 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Services and Capital Services include consulting and design. Capital includes land acquisition and construction. Project costs are related to Public Safety Plan. Included in line 305.98.594.220.62.00 2019 budget of $12,676,000 below is $297 thousand to study what it would take to make life safety improvements to the existing fire station 54. 336 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT : N/A FUND: FUND NUMBER: City Facilities Fund306 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The City Facilities Fund is used for new construction or major reconstruction of city facilities. The current project accounted for in this fund is the Public Works Shops facility. Revenue and Expenditure Summary City Facilities Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Revenue Bond Proceeds$ $ 23,343,000$7,500,000 $ -$ -20,000,000$ --67.87%0.00% Transfers In - General Fund 141,854-1,000,000-- 0.00%0.00%- Transfers In - Land Acq. (REET)- 3,000,000-3,000,000- 0.00%0.00%- Transfers In - Utility Funds 141,854-4,000,0001,250,000- 0.00%0.00%- Total Revenue 283,709- 28,000,000 27,593,0007,500,000 -72.82%0.00%- Expenditures Capital Projects Public Works Shops 283,709- 22,336,000 23,302,0002,879,0004,501,291-87.64%56.35% Total Capital Projects 283,709- 22,336,000 23,302,0002,879,0004,501,291-87.64%56.35% Transfer to General Fund- 1,000,000--- 0.00%0.00%- Transfer to Utility Funds- 2,750,000--- 0.00%0.00%- Transfer to Public Safety Plan Fund--- 1,750,000-283,7090.00%-83.79% Total Expenditures 283,709- 26,086,000 23,302,0004,629,0004,785,000-80.13%3.37% Beginning Fund Balance-- 420,000-1,914,0004,785,000355.71%150.00% Change in Fund Balance- 1,914,000-4,291,0002,871,000(4,785,000)-33.09%-266.67% Ending Fund Balance$$4,711,000$4,785,000$ 1.57%-100.00%0 $ -$ -1,914,000 337 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Services and Capital Services include consulting and design. Capital includes land acquisition and construction. Project costs are related to City Facilities. 338 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ENTERPRISE FUNDS Enterprise funds account for activities that are business-like whereby a majority of the funding comes from user fees and charges for services. The City has four enterprise funds three utility funds and the golf course fund. 1.Water Fund-The Water Fund serves approximately 60%of the property owners in the City,with 2,171 accounts,with Water District 125, Highline Water District and a few other districtsserving the remainder. All structures providing shelter or facilities where people live or work are required to have water service. Water customers are charged for water services based on consumption plus a base fee. Meters are read and customers are billed monthly. 2.Sewer The Sewer Fund serves approximately 60%of the property owners in the City, with 1,787 accounts,andValley View Sewer Districtserving the remainder. All new properties within residences in the Allentown andFoster Point areas remain on septic systems through a grandfather clause but will be required to use the sewer system upon sale or major renovation of the residences. Residential single family sewer customers are charged a flat monthly fee; commercial and multifamily customers are charged a base fee plus a usage fee based on water consumption. Water consumptionthat does not flow into the sewer system, such as water used for irrigation or in manufacturing (i.e.Production of beverages) can be separately metered to reduce the sewer charge.Customers are billed monthly for sewer services. 3.Surface Water The Surface Water Fund serves all properties within City boundaries. Fees are assessed to each parcel based on property use (i.e.residential or commercial) and on the permeability of open spaces. The fees are used to build and maintain the storm drain system to control and alleviate flooding, andto comply with state and federally mandated clean water and environmental legislation.Surface Water charges are included with King County property tax bills as of January 2019. 4.Golf Course-The Foster Golf Links was purchased by the City from the Aliment family in 1978 aftera 1976 voter approved measure passed byTukwila citizens. The course is one of the oldest in the state having been established in 1925 adds to the serene and rural feel; its location two blocks from a main interstate, I-5, provides quick and hosting reunions, weddings and other business and social events for people who live, work and visitTukwila. 339 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Enterprise Fund Financial Summaries Enterprise Funds 2019 Surface Golf Total Water Sewer Water Total Utility Course Enterprise Rate Increase5%0%5% Operating Revenue Charges for Services Utility charges$ 7,206,000$ 9,732,000$ 6,663,000$ 23,601,000$ $ -23,601,000 Green Fees, Instruction--- 1,041,500-1,041,500 Sales of Merchandise--- 135,000-135,000 Total Charges for Services7,206,0009,732,0006,663,00023,601,0001,176,50024,777,500 Miscellaneous Revenue Connection Fees80,000125,000 205,000- 205,000- Rents and Concessions--- 306,000-306,000 Investment Earnings31,00055,00040,000126,000500126,500 Other Misc Revenue--- 10,900-10,900 Total Miscellaneous Revenue111,000180,00040,000331,000317,400648,400 Total Operating Revenue7,317,0009,912,0006,703,00023,932,0001,493,90025,425,900 Non-operating revenue Intergovernmental - grants- 2,367,000-2,367,000 2,367,000- Transfer in from General Fund--- 300,000-300,000 Total Non-operating Revenue-- 2,367,0002,367,000300,0002,667,000 Total Revenue7,317,0009,912,0009,070,00026,299,0001,793,90028,092,900 Operating Expenses Salaries & Wages618,746389,5291,089,5292,097,805693,4372,791,242 Personnel Benefits283,215175,229482,172940,616301,8881,242,504 Supplies3,215,5504,788,60042,5008,046,650207,0008,253,650 Services301,567278,548761,0131,341,128316,8371,657,965 Intergov't Services & Taxes1,004,0001,113,700720,3002,838,0006,000 2,844,000 Total Operating Expenses5,423,0786,745,6063,095,51515,264,1981,525,16216,789,361 Capital Expenses Capital Project Expenses1,095,5002,969,0004,430,0008,494,50050,0008,544,500 Principal134,242326,892289,042750,176 750,176- Interest172,050119,088231,981523,119 523,119- Total Capital Expenses1,401,7923,414,9804,951,0239,767,79550,0009,817,795 Transfers Out for Debt Service159,02788,868219,830467,724 467,724- Transfers Out for 1% Arts5,83021,4405,95033,22050033,720 Indirect cost allocation661,175504,022660,9061,826,103189,6832,015,786 Total Expenses7,650,90110,774,9168,933,22427,359,0411,765,34528,622,942 Change in Fund Balance(333,901)(862,916)136,776(1,060,041)28,555(530,042) Beginning Fund Balance5,149,5229,174,430754,30315,078,255640,08115,718,336 Ending Fund Balance$ 4,815,620$ 8,311,514$ 891,079$ 14,018,214$ 668,636$ 14,686,850 340 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Enterprise Funds 2020 Surface Total Water Sewer Water Total Utility Golf Course Enterprise Rate Increase5%3.5%3% Operating Revenue Charges for Services Utility charges$7,388,000$9,732,000$6,863,000$23,983,000$ -$23,983,000 Green Fees, Instruction----1,088,5001,088,500 Sales of Merchandise----137,000137,000 Total Charges for Services7,388,0009,732,0006,863,00023,983,0001,225,50025,208,500 Miscellaneous Revenue Connection Fees100,000125,000-225,000-225,000 Rents and Concessions----311,000311,000 Investment Earnings36,00055,00050,000141,000500141,500 Other Misc Revenue----10,90010,900 Total Miscellaneous Revenue136,000180,00050,000366,000322,400688,400 Total Operating Revenue7,524,0009,912,0006,913,00024,349,0001,547,90025,896,900 Non-operating revenue Intergovernmental - grants--1,077,0001,077,000-1,077,000 Transfer in from General Fund----300,000300,000 Total Non-operating Revenue--1,077,0001,077,000300,0001,377,000 Total Revenue7,524,0009,912,0007,990,00025,426,0001,847,90027,273,900 Operating Expenses Salaries & Wages632,379399,9581,115,6532,147,989713,1292,861,118 Personnel Benefits294,631182,586496,998974,215315,1601,289,375 Supplies3,307,3004,788,60042,5008,138,400207,0008,345,400 Services323,858302,957662,8811,289,696322,1071,611,803 Intergov't Services & Taxes1,022,0001,113,700741,3002,877,0006,0002,883,000 Total Operating Expenses5,580,1696,787,8013,059,33115,427,3001,563,39616,990,696 Capital Expenses Capital Project Expenses2,225,0001,900,0002,751,0006,876,00050,0006,926,000 Principal135,801330,537289,748756,086-756,086 Interest192,952128,194261,025582,170-582,170 Total Capital Expenses2,553,7532,358,7313,301,7738,214,25650,0008,264,256 Transfers Out for Debt Service181,339101,337250,674533,350-533,350 Transfers Out for 1% Arts-13,0005,95018,95050019,450 Indirect cost allocation684,977522,167684,6991,891,843196,5122,088,354 Total Expenses9,000,2389,783,0357,302,42626,085,6991,810,40827,343,307 Change in Fund Balance(1,476,238)128,965687,574(659,699)37,492(69,407) Beginning Fund Balance4,815,6208,311,514891,07914,018,214668,63614,686,850 Ending Fund Balance$3,339,382$8,440,480$1,578,653$ 13,358,515$706,128$14,064,643 341 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 342 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT: Public Works FUND: FUND NUMBER: Water 401 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The mission of the Water Utility is to operate and maintain a water distribution system that will provide residential, commercial, and industrial customers with high water quality, adequate capacity and pressure, at economical costs. The system distributes, on an annual basis, approximately 776 million gallons of water through 41 miles of water mains through approximately 2,202 meters. The Water Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, and the Washington State Department of Health. Additional service is provided with reclaimed water along the Interurban Avenue South Corridor. 2017-2018 Accomplishments Completed construction of Andover Park E Water Main Replacement. Continued development of the GIS as-builts of City water infrastructure. Completed construction of 53rd Ave S water improvements. Continued monitoring water use efficiency efforts and provided an annual report. Achieved 10 percent water savings to meet Water Efficiency Goals established by the Municipal Water Law. 2019-2020 Outcome Goals Improve water use efficiency. Strategic Goal 1 Utility Comp Plan Goal 12.1 Improve water system reliability. Strategic Goal 1 Utility Comp Plan Goal 12.1 Increase water system capacity.Strategic Goal 1 Utility Comp Plan Goal 12.1 2019-2020 Indicators of Success Complete construction of Macadam Rd S Water Upgrade. Complete construction of 58th Ave S Water Main Replacement. Continue development of the GIS as-builts of City water infrastructure. Complete update to Water Comprehensive Plan. Finish design and begin construction of Martin Luther King Jr Water Main. Continued development of the GIS as-builts of city water infrastructure. 343 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Performance Measures 344 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expense Summary Water Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Operating Revenue Charges for Services Water Sales$6,401,246$6,774,040$6,939,820$6,996,000$7,206,000$7,388,0003.00%2.53% Inspection Fees2103453821,000- 0.00%0.00%- Total Charges for Services6,401,4566,774,3856,940,2036,997,0007,206,0007,388,0002.99%2.53% Miscellaneous Revenue Investment Earnings33,65862,91252,48121,00031,00036,00047.62%16.13% Sale of Capital Assets(3,538)4--- 0.00%0.00%- Other Misc Revenue1863,969400-- 0.00%0.00%- Total Miscellaneous Revenue30,30766,88552,88121,00031,00036,00047.62%16.13% Total Operating Revenue6,431,7636,841,2716,993,0847,018,0007,237,0007,424,0003.12%2.58% Capital Project Revenue State Grant41,082----- Capital contributions60,209216,33983,44425,00080,000100,000220.00%25.00% Transfer In from Fund 306- 935,000--- 0.00%0.00%- Total Capital Project Revenue101,291216,3391,018,44425,00080,000100,000220.00%25.00% Total Revenue6,533,0547,057,6098,011,5287,043,0007,317,0007,524,0003.89%2.83% Operating Expenses Salaries & Wages 529,831557,332607,264612,767618,746632,3790.98%2.20% Personnel Benefits211,894244,672271,233271,885283,215294,6314.17%4.03% Supplies2,650,0913,031,7522,815,3003,215,5503,307,30014.22%2.85% 2,417,466 Services259,278535,451288,436301,567323,8584.55%7.39% 363,601 Intergov't Services & Taxes 931,294979,237999,004982,0001,004,0001,022,0002.24%1.79% Total Operating Expenses4,582,3895,348,4444,970,3885,423,0785,580,1699.11%2.90% 4,658,569 Capital Expenses Salaries & Wages30,39842,500-- 0.00%0.00%- 17,022 Personnel Benefits12,07417,0547,194-- 0.00%0.00%- Supplies2,544-3,846-- 0.00%0.00%- Services235,496237,296317,000473,000505,00049.21%6.77% 607,081 Capital Outlay341,3521,629,6681,233,857753,000622,5001,720,000-17.33%176.31% Principal132,734132,333133,992134,242135,8010.19%1.16% 133,992 Interest15,44914,06614,500172,050 1086.55%12.15%192,952 14,500 Total Capital Expenses770,0472,072,9172,017,4931,218,4921,401,7922,553,75315.04%82.18% Transfers Out for Debt Service- 40,634-81,180159,027181,33995.89%14.03% Transfers Out for Public Safety Plan 47,285- 1,200,0001,200,000- 0.00%0.00%- Transfers Out for 1% Arts 22,650-7,530-5,830 0.00%0.00%- Indirect cost allocation603,974616,053628,374628,374661,175684,9775.22%3.60% Total Transfers 603,974685,9881,876,5381,909,554826,032866,316-56.74%4.88% Total Expenses5,956,4098,107,3498,552,5998,098,4347,650,9019,000,238-5.53%17.64% Beginning Fund Balance6,163,6876,740,3325,690,5922,171,9715,149,5224,815,620 Change in Fund Balance576,645(1,049,739)(541,071)(1,055,434)(333,901)(1,476,238)-68.36%342.12% Net working capital (Fund Balance)6,740,332$$5,690,592$5,149,522$1,116,537$4,815,620$331.30%-30.66% 3,339,382 345 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2019-2020 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document. Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 346 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Water Operations & Maintenance Capital The Water Department operations and maintenance capital purchases for 2019/2020 include $23,500 in 2019 for a Vehicle Gateway Base Station (VGB). The VGB allows the reading of a new generation of 520m radios on the water meters. The Water Department also has $30,000 budgeted ($10,000 in 2019 and $20,000 in 2020) for a Water Distribution Chlorine Analyzer, which allows staffto sample chlorine residual once a day within several of the water distribution pressure zones, as required by the Washington State Department of Health. In 2019, there is $6,000 budgeted for a temporary potable water line for emergencies. Expenditure Detail Supplies, Services and Other Supplies include miscellaneous operating supplies for the water utility and purchased water. Services including engineering and surveying, repair and replacement charges, insurance, utilities, registrations, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax. Water - Administration ActualBudget Projected Account Number201620172018201820192020 401.01.534.800.31.00Supplies -Office & Operating$ (1,934)$ 1,706$ 479$ 500$ 500$ 500 401.01.534.800.31.01Supplies -Office & Safety3,6052,1161,8962,0002,0002,000 401.01.534.800.31.02Supplies -Operating15,04226,75321,69526,00026,00026,000 401.01.534.800.31.03Supplies -Repairs & Maintenance49,56157,32960,65558,50058,50058,500 401.01.534.800.31.04Supplies -Billing2,1062,6741,3102,3002,3002,300 401.01.534.800.31.05Supplies -Large Meters42,00230,14616,02255,00055,00055,000 401.01.534.800.33.01Supplies -Purchased Water2,524,6052,905,0042,291,1312,650,0003,050,2503,142,000 401.01.534.800.33.04Supplies -Reclaimed Water3,7944,21111,90710,00010,00010,000 401.01.534.800.35.00Small Tools & Minor Equip -Tools8,44498511,9268,5008,5008,500 401.01.534.800.35.01Small Tools & Minor Equip -Traffic 2,8668284462,5002,5002,500 control Total Supplies2,650,0913,031,7522,417,4662,815,3003,215,5503,307,300 347 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail Supplies, Services and Other, Continued 348 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Services include construction management related to capital projects. Capital includes capital projects specific to the water fund. 349 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 350 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEPARTMENT: Public Works FUND: FUND NUMBER: Sewer 402 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The mission of the Sewer Utility is to operate and maintain a sewer collection system that will ensure the health, safety, and welfare of the citizens and visitors of Tukwila. The Sewer Utility is responsible for the maintenance of approximately 40 miles of gravity sewer main and the operation and maintenance of 12 lift stations and force mains. These lift stations pump approximately 60% of all sewage in the City (approximately 460 million gallons). The Sewer Utility maintains relationships with adjoining jurisdictions, cities, water districts, sewer districts, King County Department of Natural Resources & Parks, Wastewater Treatment Division, State Department of Ecology, State Department of Health, and King County Health Department. 2017-2018 Accomplishments Evaluatedsystem-wide conditions for potential upgrades for Annual Sewer Repair Program. Ongoing construction of CBD Sanitary Sewer Rehabilitation. Completed construction 53rd Ave S Sewer Rehabilitation. Completed construction of Andover Park E Sewer Replacement. Continued development of the GIS as-builts of city sewer infrastructure. 2019-2020Outcome Goals Improve sewer system efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve sewer system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve sewer system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2019-2020 Indicators of Success Evaluate system-wide conditions for potential upgrades for Annual Sewer Repair Program. Ongoing construction of CBD Sanitary Sewer Rehabilitation. Complete update to Sewer Comprehensive Plan. Replace generator, control system and concrete slab at Sewer Lift Station #2. Upgrade the electrical at Lift Station No. 4. Complete construction of Fort Dent ParkSewer RelocationProject. Continued development of the GIS as-builts of city sewer infrastructure. 351 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Performance Measures 352 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Revenue and Expense Summary Sewer Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Operating Revenue Charges for Services Sewer Sales$ 9,186,732$ 9,706,584$ 9,298,061$ 8,644,000$ 9,732,000$ 9,732,00012.59%0.00% Total Charges for Services9,186,7329,706,5849,298,0618,644,0009,732,0009,732,00012.59%0.00% Miscellaneous Revenue Investment Earnings42,62433,110107,13230,00055,00055,00083.33%0.00% Total Miscellaneous Revenue42,62433,110107,13230,00055,00055,00083.33%0.00% Total Operating Revenue9,229,3569,739,6949,405,1938,674,0009,787,0009,787,00012.83%0.00% Capital Project Revenue Intergovernmental -Grants270,857327,675229,525125,000125,000125,0000.00%0.00% Transfer In from Fund 306- 522,500----0.00%0.00% Total Capital Project Revenue270,857327,675752,025125,000125,000125,0000.00%0.00% Total Revenue9,500,21310,067,36910,157,2178,799,0009,912,0009,912,00012.65%0.00% Operating Expenses Salaries & Wages349,521347,059363,442366,890389,529399,9586.17%2.68% Personnel Benefits148,107151,495165,418163,085175,229182,5867.45%4.20% Supplies4,323,5654,563,4974,374,1004,788,6004,788,6009.48%0.00% 4,555,763 Services1,484,120704,694246,052259,617278,548302,9577.29%8.76% Intergov't Services & Taxes1,057,4741,107,9911,002,0001,113,7001,113,70011.15%0.00% 1,103,790 Total Operating Expenses7,362,7856,874,7366,434,4646,165,6926,745,6066,787,8019.41%0.63% CIP Expenses Salaries & Wages35,91235,905---0.00%0.00% 32,381 Personnel Benefits14,20415,168---0.00%0.00% 10,236 Supplies--1,990---0.00%0.00% Services171,515209,777213,680265,000533,000400,000101.13%-24.95% Capital Outlay479,4111,212,3771,312,5421,300,0002,436,0001,500,00087.38%-38.42% Principal323,226322,271326,225326,892330,5370.20%1.12% 326,225 Interest39,27135,94133,54833,547119,088128,194254.99%7.65% Total Capital Expenses1,063,5381,831,4381,924,7723,414,9802,358,73177.42%-30.93% 1,930,602 Non-Cash Accounting Adjustments Transfers Out for Debt Service- 22,708-49,20088,868101,33780.63%14.03% Transfers Out for Public Safety Plan 47,285-800,000800,000--0.00%0.00% Transfer Out for 1% Arts 27,200-13,000 21,440-13,0000.00%-39.37% Indirect cost allocation460,100469,302478,688478,688504,022522,1675.29%3.60% Total Non-Cash Accounting Adjustments460,100543,7871,314,3961,327,888614,330636,504-53.74%3.61% Total Expenses8,886,4249,249,9609,679,4629,418,35210,774,9169,783,03514.40%-9.21% Beginning Fund Balance7,265,4787,879,2678,696,6756,444,5689,174,4308,311,51442.36%-9.41% Change in Fund Balance613,789817,408477,755(619,352)(862,916)128,96539.33%-114.95% Net working capital (Fund Balance)7,879,2678,696,6759,174,4305,825,2168,311,5148,440,48042.68%1.55% 353 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2019-2020 biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget document as well as the Capital Improvement Program document, which is adopted annually. Sewer Fund Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. 354 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Sewer Operations and Maintenance Capital The Sewer Department operations and maintenance capital purchases for 2019 include a portion of the purchase of a slope mower. The total purchase is $43,000 with 30% of the cost ($13,000) funded by Sewerand 70% ($30,000) bySurface Water.The Spider SlopeMower will assist the crew maintain easements and ponds throughout the city where there is a steep terrain. Expenditure Detail -Supplies, Services, and Other Supplies include miscellaneous operating supplies specific to sewer work and Metro Sewer charges. Services include engineering, surveying, utilities, rental of equipment, repair and maintenance charges, insurance, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax paid to the general fund. Sewer - Administration ActualBudget Projected Account Number201620172018201820192020 402.01.535.800.31.00Supplies - $ 14$ 1,956$ -$ -$ -$ - 402.01.535.800.31.01Supplies - Office & Safety2,2832,0251,9882,0003,0003,000 402.01.535.800.31.02Supplies - Operating11,3847,89313,55212,60011,60011,600 402.01.535.800.31.03Supplies - Repairs & Maintenance3,3081,7222,7374,0004,0004,000 402.01.535.800.31.04Supplies - Billing2,1062,5091,7483,0003,0003,000 402.01.535.800.33.00Supplies - Metro Sewage Treatment4,298,6204,545,9574,535,0714,350,0004,762,0004,762,000 Supplies - Small Tools & Minor 402.01.535.800.35.00 2,9831,4356682,5002,5002,500 Equipment 402.01.535.800.35.01Supplies - Traffic Control Devices2,866---2,5002,500 Total Supplies4,323,5654,563,4974,555,7634,374,1004,788,6004,788,600 355 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail -Supplies, Services, and Other, Continued Sewer - Administration Continued ActualBudget Projected Account Number201620172018201820192020 402.01.535.800.41.00Prof Svcs - Consultant engineering 68,3863,9096201,0001,0001,000 services, surveying 402.01.535.800.41.01Prof Svcs - Utility one call services for 527632515300700700 utility line locates 402.01.535.800.41.02 Prof Svcs - CDL licenses, hearing tests27251349300300300 402.01.535.800.41.04 Prof Svcs - TV Equipment Software--1,0001,0001,0001,000 402.01.535.801.41.00 Prof Svcs - Project costs271,976108,642---- 402.01.535.800.42.00 Communication - Phone bills and Nextels1,6806001,6472,5002,5002,500 402.01.535.800.43.00 Travel - Mileage, meals, parking6872,0761,0042,0002,0002,000 402.01.535.800.44.00Advertising - Advertising for seasonal help --150150150150 and staff replacement 402.01.535.800.45.00Rental - Rental of backhoes, trackhoes, (6)135932,0002,0002,000 loader, and forklifts 402.01.535.800.45.94 Rental - Equipment Replacement Fund52,48729,78352,19552,19556,29274,230 402.01.535.800.45.95 Rental - Equipment Rental O & M24,30628,72050,72650,72634,63837,410 402.01.535.800.46.00 Insurance - WCIA------ 402.01.535.800.46.01 Insurance - WCIA19,4654,9525,4705,44610,96812,667 402.01.535.800.47.00Public Utility - Electrical, gas, water, and 1,1111501,0001,0001,0001,000 sewer from lift stations 402.01.535.800.47.02 Public Utility - Waste Materials Disposal--4,0004,0003,0003,000 402.01.535.800.47.21 Public Utility - Electric17,02518,09318,25716,00020,00021,000 402.01.535.800.47.25 Public Utility - Water and Sewer16,81416,75517,22117,00019,00020,000 402.01.535.800.48.00R&M - Pump station repairs and 45,21631,77614,06824,00024,00024,000 replacement done by outside vendors 402.01.535.800.48.01R&M - Painting of sewer pump station --7,50012,50012,50012,500 interiors 402.01.535.800.48.03 R&M - Repairs of sewer main lines153--2,5002,5002,500 402.01.535.800.48.04R&M - Sewer pump station computer 1,8813,1207,55910,00010,00010,000 alarm system 402.01.535.801.44.00 Advertising-858---- 402.01.535.801.48.00 R&M - Equipment906,022391,714---- 402.01.535.800.49.00Misc - Training, classes, minor software 2,0891,7634,1255,0005,0005,000 purchases 402.01.535.800.49.08 Misc - PPI credit card fees54,03061,08858,05350,00070,00070,000 402.01.535.800.49.53Misc- Ext Taxes & Operating Assmnts137,700136,301140,401135,000135,000135,000 402.01.535.800.49.54Misc- Interfund Utility Tax919,774971,689963,389867,000978,700978,700 Total Services2,541,5931,812,6851,349,8411,261,6171,392,2481,416,657 Total Supplies, Services and Other$ 6,865,158$ 6,376,182$ 5,905,604$ 5,635,717$ 6,180,848$ 6,205,257 356 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Services include construction management for capital projects. Capital includes capital projects related to the sewer fund. 357 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 358 2019 - 2020 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Parks & Recreation FUND: FUND NUMBER: Golf Course 411 RESPONSIBLE MANAGER: POSITION: Rick StillParks & Recreation Director Description The mission of Foster Golf Links (FGL) is to provide a quality golfing experience for those that live, work, and play in Tukwila. The golf course is operated as an enterprise fund with revenues covering all maintenance, pro shop services, and capital costs. 2017-2018Accomplishments Increased presence online and in social media by adding online registrations and new marketing programs. Strategic Goals 2, 3, & 5. PROS Plan Goals 3 & 4. Continued new Junior Golf Program by holding junior camps, private instruction, and participated inthe Jr. PGA Golf program. Strategic Goals 2 & 4. PROS Plan Goals 2, 3, 4, & 5. Expand partnership with restaurant concessionaire to meet the needs of the customers and community. Strategic Goals 2, 3, & 4. PROS Plan Goals 3 & 4. Replaced the deteriorating irrigation pond liner in 2017 and aging clubhouse boiler with new high efficiency tankless hot water heaters in 2018. Strategic Goal 4. PROS Plan Goal 4. Identified areas for improved operations in both course maintenance and pro shop operations and begin implementing them. Strategic Goal 4. PROS Plan Goals 3 & 4. 2019-2020Outcome Goals Reinstate Cart Replacement Plan. Strategic Goal 4. PROS Plan Goals 3 & 5. Improve operational efficiency and sustainability anddevelop maintenance management plan. Strategic Goal 1, 4, &5. PROS Plan Goals 4 & 5. Continue implementing deep tine aerification program. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. Perform capital improvements at the course for playability and sustainability. Strategic Goal 4 & 5. PROS Plan Goals 4 & 5. Continue to expand our player engagement program to increase access to FGL. Strategic Goals 2, 3, & 4. PROS Plan Goals 2, 3, 4, & 5. 2019-2020Indicators of Success Increased rounds of play. Additional new customers. Improved satisfaction with equipment. Better drainage on course, reduced soft spots, and healthier turf. Increased use of carts on course (not regulated to cart path only) during shoulder months. 359 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 360 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. 361 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail Operations -Supplies, Services, and Other Supplies include irrigation, fertilizers, etc. for grounds maintenance and small tools. Services include security, utilities, rental of equipment, insurance, repairs & maintenance for course equipment, rental and maintenance charges, and memberships, among others. Intergovernmental includes admission taxes paid to the City. Capital includes upgrades to tees and greens. Foster Golf Course - Operations Actual Budget Projected Account Number201620172018201820192020 411.00.576.680.31.00 Supplies - Office & Operating$ 148$ 1,146$ 3,779$ 2,400$ 2,000$ 2,000 411.00.576.680.31.02 Supplies - Grounds Maintenance32,95230,7556,45340,00030,00030,000 411.00.576.680.31.03 Supplies - Irrigation8,96027,4527,4007,0007,0007,000 411.00.576.680.31.04 Supplies - Fertilizers & Misc. Chemicals47,49041,38038,43245,00037,00037,000 411.00.576.680.31.05Supplies - Fleet-3,1906,576-3,0003,000 411.00.576.680.35.00Small Tools & Minor Equipment - Tools 7695,3619364,0004,0004,000 for course 411.00.576.680.35.01Small Tools & Minor Equipment-Fleet-4,2048,020-8,0008,000 Total Supplies90,320113,48871,59698,40091,00091,000 411.00.576.680.41.00 Prof Svcs - Geese control628-1,3975,0002,0002,000 411.00.576.680.42.00Communication - Phones, alarms and 1,3691,9611,6231,5211,6001,600 monitoring 411.00.576.680.43.00Travel - Meals, mileage, parking for 36--300300300 professional development travel 411.00.576.680.45.00Rental - Bottled water, portable toilet 4785,0942,9802,4482,5002,500 rentals, short term rental equipment 411.00.576.680.45.94 Rental - Equipment Replacement Fund76,88478,12978,12978,12955,00056,050 411.00.576.680.45.95 Rental - Equipment O & M32,36942,30941,74963,52957,03761,257 411.00.576.680.46.00 Insurance - WCIA1,222----- 411.00.576.680.46.01 Insurance - WCIA20,42422,56422,46523,00023,000 19,465 411.00.576.680.47.21 Electric8,9279,0066,44812,00010,00010,000 411.00.576.680.47.22 Gas4596501,032700700700 411.00.576.680.47.25 Water/Sewer3,5812,2212,0016,2003,0003,000 411.00.576.680.47.26 Surface Water32,94634,59333,31631,00035,00035,000 411.00.576.680.47.09 Public Utility - Puget Sound Energy, City 3,7393,5511,7054,0004,0004,000 water-wash bay and maintenance bldg 411.00.576.680.48.00R&M - Contracted parking lot maintenance, fire alarm test, misc. 7,08145,7797,52210,0005,0005,000 repairs 411.00.576.680.48.01 R&M - Professional Tree Removal9,308--6,000-- 411.00.576.680.48.03R&M - Pump station and river pump, 9th 3,5058775783,000-- fairway pump station 411.00.576.680.49.00Misc - Memberships, uniform cleaning, 4,2363,7994,5462,0002,0002,000 prof dev, WWGCSA mem, WSDA cert. 411.00.576.680.49.54Misc - Intergovernmental - Admission 58,87653,566 -60,000-- Taxes Total Services265,107301,960205,589308,292201,137206,407 411.00.594.760.63.05Capital - Tees & Greens --26,00050,00050,00050,000 Capital-16,043---- 411.00.594.760.64.00 Total Other- 16,04326,00050,00050,00050,000 Total Supplies, Services and Other $ 355,427$ 431,492$ 303,185$ 456,692$ 342,137$ 347,407 362 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail Pro Shop -Supplies, Services, and Other Services for the Pro Shop include supplies for the shop and resale items. Services include annual required testing, advertising, utilities, rental of equipment, repair & maintenance, and memberships, among others. Intergovernmental includes excise tax paid on revenue earned. Foster Golf Course - Pro Shop Actual Budget Projected Account Number201620172018201820192020 411.00.576.681.31.00Supplies - Office & Operating$ 7,771$ 7,726$ 7,369$ 6,415$ 6,000$ 6,000 411.00.576.681.31.01Supplies - Building3,426----- 411.00.576.681.31.02Supplies - Rental78622158500500500 411.00.576.681.31.04Supplies - Repair3,6451601,0791,5001,5001,500 411.00.576.681.34.01Supplies - Pro Shop (Resale)102,89657,42474,46866,00060,00060,000 411.00.576.681.34.02Supplies - Concessions-7,1259,94615,6008,0008,000 411.00.576.681.34.03Supplies - Special Order (Resale)-18,18122,53115,00015,00015,000 411.00.576.681.35.00Tools/Small Equip - Golf Carts59,725-60-25,00025,000 Total Supplies178,24890,638115,610105,015116,000116,000 411.00.576.681.41.00Prof Svcs - SZEN annual support-Online Tee Reservation, Advertising and artwork, 4,7463,5754614,4004,0004,000 Orbit: Webpage 411.00.576.681.42.00Communication - Phone, cable and alarm 2,9553,8433,5564,1504,0004,000 monitoring 411.00.576.681.43.00Travel - Meals, mileage, parking for 1112486200200200 professional development related travel 411.00.576.681.44.00 Advertising - Misc advertising expenses4,4555,4614,9224,0005,0005,000 411.00.576.681.45.00Rental - Special event fleet rental and 11,73923,8545,00035,00035,000 portable toilet rentals 9,796 411.00.576.681.47.00Public Utility - City Light, Puget Sound (28,558)(38,298)(32,000)(28,000)(28,000) Energy, Sound Security (29,299) 411.00.576.681.47.21 Electric35,43339,72941,33840,00044,00044,000 411.00.576.681.47.22Gas1,1782,6802,2551,5003,0003,000 411.00.576.681.48.00 R&M - Cart maintenance and repair, Clubhouse oil separator, building repair & 24,30714,96320,00015,00015,000 15,971 window washing, HVAC maintenance 411.00.576.681.48.01R&M - Golf equipment259----- 411.00.576.681.49.00Misc - Memberships - Nat'l Golf 8,54113,8484,0958,5008,5008,500 Foundation, PGA , PNGA, UAGA, Cintas mat/laundry svc, professional development, misc. Misc - Printing of score cards, brochures, 2,069--3,000-- 411.00.576.681.49.01 forms 411.00.576.681.49.08 Misc - PPI credit card fees26,30033,51132,32825,00025,00025,000 411.00.576.681.49.53Misc - Intergovernmental - Excise tax6,2375,7816,3836,4006,0006,000 Total Services88,654115,92796,34290,150121,700121,700 Total Supplies, Services and Other $ 266,902$ 206,566$ 211,952$ 195,165$ 237,700$ 237,700 363 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 364 2019 - 2020 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Public Works FUND: FUND NUMBER: Surface Water 412 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The surface water program provides for engineering studies, preliminary engineering, construction, and maintenance of public surface water and drainage facilities to include control and monitoring of storm and surface water quantity and quality. The Green River Basin management agreement and the Green River levees are also included in this program. The costs of operating and maintaining the system are included with the capital projects necessary for system improvements. 2017-2018Accomplishments Completed Small Drainage Project identified on the approvedlist for 2017 and2018. Continued development of the GIS as-builts of city infrastructure that complies with NPDES. Completed construction of Gilliam Creek 42nd Ave S culvert (with 42nd Ave S street improvements). Completed construction 53rd Ave S surface water drainage. 2019-2020OutcomeGoals Improve surface water system efficiency. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve surface water system reliability. Strategic Goal 1. Utility Comp Plan Goal 12.1 Improve surface water system capacity. Strategic Goal 1. Utility Comp Plan Goal 12.1 2019-2020Indicators of Success Complete small drainage projects identified on the approved list for 2019and 2020. Begin design and construction of Chinook Wind. Construct East Marginal Way S storm water outfalls. Construct Riverton Creek Flap Gate Removal. Continue development of Tukwila 205 Levee Certification. Continue development of the GIS as-builts of City infrastructure that complies with NPDES. 365 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Performance Measures 366 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary Surface Water Fund Actual Budget Percent Change Projected 2016201720182018201920202018-192019-20 Operating Revenue Charges for Services Surface Water Sales$ 5,850,799$ 6,147,930$ 6,326,899$ 6,306,000$ 6,663,000$ 6,863,0005.66%3.00% Total Charges for Services5,850,7996,147,9306,326,8996,306,0006,663,0006,863,0005.66%3.00% Intergovernmental Revenue89,8228,43563,00063,000120,000277,00090.48%130.83% Miscellaneous Revenue Investment Earnings29,10152,93853,28524,00040,00050,00066.67%25.00% Capital contributions273,792104,998--- 0.00%0.00%- Sale of Capital Assets(4,798)(440)--- 0.00%0.00%- Other Misc Revenue240160--- 0.00%0.00%- Total Miscellaneous Revenue298,335157,65753,28524,00040,00050,00066.67%25.00% Total Operating Revenue6,238,9576,314,0226,443,1856,393,0006,823,0007,190,0006.73%5.38% Capital Project Revenue Intergovernmental Revenue - Grants56,969185,3802,593,0002,593,0002,247,000800,000-13.34%-64.40% Total Revenue6,295,9266,499,4029,036,1858,986,0009,070,0007,990,0000.93%-11.91% Operating Expenses Salaries & Wages 886,206901,728762,1221,045,0121,089,5291,115,6534.26%2.40% Personnel Benefits378,430392,171375,492494,934482,172496,998-2.58%3.07% Supplies45,69443,35650,62543,50042,50042,500-2.30%0.00% Services691,372711,193761,438549,694761,013662,88138.44%-12.89% Intergov't Services & Taxes 655,744688,572699,077686,000720,300741,3005.00%2.92% Total Operating Expenses2,657,4452,737,0202,648,7532,819,1403,095,5153,059,3319.80%-1.17% Capital Expenses Salaries & Wages85,56731,116226,658-- 0.00%0.00%- Personnel Benefits34,76612,42556,613-- 0.00%0.00%- Supplies1,374-52,66750,00050,00050,0000.00%0.00% Services377,319398,9341,137,1511,518,0001,795,0001,364,00018.25%-24.01% Capital Outlay939,6802,123,4324,043,0834,395,0002,585,0001,337,000-41.18%-48.28% Principal288,331288,146288,912288,913289,042289,7480.04%0.24% Interest16,61414,84113,90313,903231,981261,0251568.57%12.52% Total Capital Expenses1,743,6522,868,8945,818,9866,265,8164,951,0233,301,773-20.98%-33.31% Non-Cash Accounting Adjustments Transfers Out for Debt Service--56,171115,620219,830250,67490.13%14.03% Transfers Out for Public Safety Plan 47,285-2,000,0002,000,000- 0.00%0.00%- Transfers Out for 1% Arts 11,960-13,740-5,9505,9500.00%0.00% Indirect cost allocation508,361518,528528,899528,899660,906684,69924.96%3.60% Total Non-Cash Accounting Adjustments508,361577,7732,598,8102,644,519886,686941,323-66.47%6.16% Total Expenses4,909,4586,183,68711,066,54911,729,4758,933,2247,302,426-23.84%-18.26% Beginning Fund Balance1,082,4852,468,9522,784,6683,482,959754,303891,079 -78.34%18.13% Change in Fund Balance1,386,467315,715(2,030,365)(2,743,475)136,776687,574-104.99%402.70% Net working capital (Fund Balance)2,468,9522,784,668754,303739,484891,0791,578,65320.50%77.16% 367 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Capital Projects The capital projects listed below are capital projects planned for the 2019-2020biennium. The year in which the project is estimated to be completed has been provided. Additional information on the projects may be found in the Capital Improvement Program section of the budget. Debt Service Requirements The following chart provides information on debt service requirements, by debt issue, for the biennium. Budget Debt ServiceProject20192020 2015 Revenue BondsAllentown Phase II Principal$ 18,794 $ 18,088 Interest3,6643,241 Total21,75222,034 PWTFL 2001Duwamish/ Valley View Principal11,59711,597 Interest174116 Total11,77111,713 PWTFL 2004Allentown Phase II Principal37,21237,212 Interest1,116930 Total38,32838,142 PWTFL 2004Cascade View Principal222,144222,144 Interest6,6645,554 Total228,808227,698 Public Safety PlanPublic Works Shops 2018 Bond Issuance Interest188,987188,987 Total188,987188,987 Public Safety PlanPublic Works Shops 2019 Bond Issuance Interest30,84461,688 Total30,84461,688 Total Principal289,041289,746 Total Interest231,449260,515 Total Debt Service$ 550,261 $ 520,490 Amortization of premiums and discounts are not included in this schedule but are included in the Revenue and Expense Summary statement. 368 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail -Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. Surface Water Fund Position201820192019 Budgeted20202020 Budgeted Description FTE FTESalariesBenefits FTESalariesBenefits Maint & Ops Superintendent0.50.548,687$ 0.552,141$ $ 15,464$ 16,510 Maint & Ops Foreman1.51.5129,65355,8851.5132,19253,072 Maint & Ops Specialist5.55.5411,305197,7175.5420,464205,972 Senior Engineer11125,36148,0001127,96849,670 Engineer (NPDES Coord)11105,86241,2831108,14442,864 Sr. Maint & Ops Specialist1165,06837,599166,36039,206 Inspector SW1175,65536,444177,65438,029 Project Manager SW11110,93946,5951113,73048,491 Extra Labor8,0007938,000793 Overtime9,0008929,000892 Clothing Allowance1,5001,500 Department Total12.512.51,089,529$ 12.51,115,653$ $ 482,172$ 496,997 Surface Water Operations and Maintenance Capital The Surface Water Department operations and maintenance capital purchases for 2019 include a portion of the purchase of a slope mower. The total purchase is $43,000 with 70% of the cost ($30,000) funded by Surface Water and 30%($13,000)from Sewer. The Spider Slope Mower will assist the crew maintain easements and ponds throughout the city where there is a steep terrain. Expenditure Detail Operations -Supplies, Services, and Other Supplies include supplies specific to administering the surface water program. Services now includes engineering, surveying, repair and replacement costs of equipment, utilities, registrations, and credit card fees, among others. Intergovernmental includes excise tax and interfund utility tax. Surface Water - Administration ActualBudget Projected Account Number201620172018201820192020 412.01.538.301.31.00 Supplies - Office & Operating$ -$ -$ 526$ -$ -$ - 412.01.538.380.31.00 Supplies - 1,044651---- 412.01.538.380.31.01 Supplies - Community Education462801231,000-- 412.01.538.380.31.02 Supplies -Operating34,66527,59845,42636,00036,00036,000 412.01.538.380.31.03 Supplies - Office & Safety2,3629,7272,3931,5001,5001,500 412.01.538.380.31.04 Supplies - Billing1,8853,015---- 412.01.538.380.35.00Small Tools & Minor Equipment - Minor 2,8269321,1564,0004,0004,000 tools 412.01.538.380.35.01Small Tools & Minor Equipment - Traffic 2,8661,1541,0001,0001,0001,000 Control Devices Total Supplies45,69443,35650,62543,50042,50042,500 369 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure DetailOperations -Supplies, Services, and Other, Continued Surface Water - Administration Continued ActualBudget Projected Account Number201620172018201820192020 412.01.538.301.42.00 Communication 9571,2761,180--- 412.01.538.301.43.00 Travel - Mileage, parking-2228--- 412.01.538.301.48.00 R&M - Equipment repair13,100----- 412.01.538.301.49.00 Misc - Project expense-150---- 412.01.538.380.41.00 Prof Svcs - Engineering and surveying258,019244,987241,7672,0002,0002,000 412.01.538.380.41.01 Prof Svcs - Utility one call services527632586400650650 412.01.538.380.41.02 Prof Svcs - CDLs hearing and physicals7449458911,2001,2001,200 412.01.538.380.41.06Prof Svcs - King County Storm Water ----168,00065,000 Billing 412.01.538.380.42.00 Communication - Phone bills and Nextels1,1905201,5722,0002,0002,000 412.01.538.380.43.00 Travel - Mileage, meals and parking3,7841,1879612,0002,0002,000 412.01.538.380.44.00 Advertising - Ads for jobs4,685650500500500500 412.01.538.380.45.00Rental - Trackhoes, backhoes, loaders, 2,0271,6657124,0004,0004,000 forklifts, and surface water supplies 412.01.538.380.45.94 Rental - Equipment Replacement Fund87,553230,345230,345230,345292,665294,765 412.01.538.380.45.95 Rental - Equipment Rental O & M80,180103,921100,241100,241110,721110,162 412.01.538.380.46.01 Insurance - WCIA19,46522,27824,61624,50827,07729,784 412.01.538.380.47.00Public Utility - Electrical, gas, water and 8391,4055,0005,0001,0001,000 sewer utilities for storm lift stations 412.01.538.380.47.01Public Utility - Hauling dirt, asphalt & 26,61916,37557,95760,00050,00050,000 concrete disposal, garbage disp. 412.01.538.380.47.02 Public Utility - Electrical service431742500500500 388 412.01.538.380.47.03 Public Utility - Storm filter cleaning----20,00020,000 412.01.538.380.47.04 Public Utility - Spill Response & Disposal212,5445,19630,00020,00020,000 412.01.538.380.47.21 Public Utility - Electric8,3728,2689,2487,5009,3009,700 412.01.538.380.47.25 Public Utility - Water1,4482,2102,0561,5002,4002,500 412.01.538.380.47.26 Public Utility - Surface Water2,8163,1392,5004,0004,120 2,737 412.01.538.380.48.00R&M - 152,99940,25532,52333,00033,00033,000 412.01.538.380.48.02Telemetry and Alarm - Pump Stations--4,0004,0004,0004,000 412.01.538.380.49.00Misc - Reg, tuition, memberships, 5,1956,0023,9836,0006,0006,000 software upgrades, publications & 412.01.538.380.49.01 3,8003,20015,00015,000-- Misc - King County recording lien fees for delinquent surface water bills 412.01.538.380.49.08 Misc - PPI credit card fees16,72418,90819,21517,500-- Misc -Ext taxes & operating 412.01.538.380.49.5369,21471,73662,85550,00050,00050,000 assessments 412.01.538.380.49.54Misc- Interfund Taxes - Utility tax586,530616,836636,000670,300691,300 636,222 Total Services1,347,1161,399,7651,460,5151,235,6941,481,3131,404,181 Total Supplies, Services and Other$ 1,392,810$ 1,443,121$ 1,511,140$ 1,279,194$ $ 1,446,681 1,523,813 370 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure DetailCapital -Supplies, Services, and Other Supplies include items for capital projects. Services include construction management costs. Capital includes construction and purchase of capital assets. 371 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 372 2019 - 2020 Biennial BudgetCity of Tukwila, Washington INTERNAL SERVICE FUNDS Internal service funds provide services City-wide that supportsboth governmental and enterprise activities. The City has three internal service funds: 1.Equipment rental and replacement (ER&R)-All rolling stock andequipment, including fire apparatus, is purchased, maintained and scheduled for replacement through this fund. General fund departments and utility funds are charged for the cost of repairing, maintaining and insuring existing equipment and for the eventual replacement of the equipment through an annual replacement charge that is prorated over the estimated useful life of the equipment. 2.Employee healthcare plan The City administers a self-insured healthcare plan as a benefit to its employees. The plan includes medical, pharmacy, vision and dental benefits. The Washington State Insurance Commission oversees the plan. Plan costs are analyzed and projected forward times the incurred by not reported (IBNR) claims. The projection is reviewed annually and the premiums are adjusted to cover the projected costs and the reserve for the forthcoming year. Premiums are paid by the City through charges to the general fund departments and other funds with employees. 3.LEOFF1 Retiree Healthcare Plan The City manages a self-insured healthcare plan forretired law enforcement officers andfire fighters that aremembers of the LEOFF1(Law Enforcement Officers and Fire Fighters)retirement plan. Membership is limited to eligible law enforcement officers and fire fighters hired prior to the March 1, 1970 establishment of LEOFF, as well as eligible members of LEOFF hired prior to October 1, 1977. The City has 40 retirees and 1 active LEOFF1 member. The health benefits for the active LEOFF1 member are paid from the Fund 502 Employee Healthcare Plan until retirement. The general fund Police and Fire departments pay the premiums for this plan. 373 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Internal Service Fund -Financial Summary 374 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Internal Service Funds - 2020 Equipment Total Rental & Employee LEOFF 1 Retiree Internal Replacement Healthcare Healthcare Service (ERR) Funds Operating Revenue Charges for Services ERR O&M charges$ 2,104,488$ -$ 2,104,488-$ ERR replacement 732,637- 732,637- Public Safety Plan Transfers In340,000- 340,000- Employer trust contributions- 6,465,563265,0006,730,563 Employee contributions- 366,399 366,399- Total Charges for Services3,177,1256,831,962265,00010,274,087 Miscellaneous Revenue Investment Earnings14,26956,2741,54172,084 Sale of capital assets30,000--30,000 Other Misc Revenue1501,200-1,350 Total Miscellaneous Revenue44,41957,4741,541103,434 Total Revenue3,221,5446,889,436266,54110,377,521 Operating Expenses Salaries & Wages447,801- 447,801- Personnel Benefits211,3447,208,130484,0797,903,553 Supplies758,000- 758,000- Services287,30155,8685,234348,403 Total Operating Expenses1,704,4467,263,998489,3139,457,757 Capital Expenses Capital Project Expenses1,691,800- 1,691,800- Total Capital Expenses1,691,800- 1,691,800- Indirect cost allocation381,412148,106 529,517- Total Expenses3,777,6587,412,104489,31311,679,074 Change in Fund Balance(556,114)(522,668)(222,772)(1,301,553) Beginning Fund Balance3,058,783796,914327,7834,183,481 Ending Fund Balance$ 2,502,670$ 274,247$ 105,011$ 2,881,927 375 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 376 2019 - 2020 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Public Works FUND: FUND NUMBER: Equipment Rental & Replacement501 RESPONSIBLE MANAGER: POSITION: Henry HashPublic Works Director Description The functionof the Equipment Rental unit is to provide a fleet of vehicles and equipment with an operation maintenance and replacement program and to supply the City with adequate, safe, economical and on- demand operational cars, trucks,and specialty equipment. Services are provided through in-house labor and contracted services. The current fleet consists of approximately 193 vehicles and 134 other pieces of equipment. 2017-2018Accomplishments Continued support to City staff with expert fabricating skills Provided Fire apparatus replacement projections for the Public Safety Plan Upgraded emergency response fleet with tablets Changed Police Department camera technology to new Taser vendor 2019-2020Indicators of Success Continue to promote the pool car program for maximum use of shared resources. Evaluate and adjust replacement plan for cost effective and appropriate replacement solutions. Performance Measures 20162017201820192020 Public Works - Equipment Rental (Fleet)ActualActualEstimatedProjectionProjection Improve fleet service Work orders issued (number of service tickets) 1,410 1,220 1,200 1,200 1,200 Preventive Maintenance (PM) Completed 416 311 300 300 280 Gallons of Fuel Consumed 142,483 144,202 144,000 146,000 149,000 Number of Accidents 74 62 80 80 80 Capital Number of new patrol vehicles purchased58241 Average Age of Fleet 11 years 9 years 8 years 8 years 8 years Inventory 158159159161161 Number of passenger vehicles Number of motorcycles67555 Number of pieces of medium/heavy equipment (dump trucks, etc)6666666666 136137137139139 Number of miscellaneous equipment (mowers, generators, etc) 377 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 378 2019 - 2020 Biennial BudgetCity of Tukwila, Washington NEW & REPLACEMENT PURCHASES IN 2019-2020 Estimated PURCHASE YEAR UNIT NEW REPLACEMENT CURRENT UNITReplacemen #UNIT #UNIT t Year 20192020 (a) POLICE 1SGT. SUV174383,0002026SGT. SUV 2PATROL 173280,0002024PATROL SUV 3PATROL 173180,0002024PATROL SUV (b) 4NEW80,0002024 PATROL, SRO 5EVIDENCE VAN120450,0002029EVIDENCE VAN 6PATROL 174580,0002025PATROL SUV 7ADMIN SEDAN143358,0002028ADMIN SUV 8ADMIN SEDAN172758,0002028ADMIN SUV 9DETECTIVE SEDAN143633,0002030DETECTIVE SEDAN 10RADAR TRAILER102412,8002030RADAR TRAILER (c) FIRE 11TRAINING SUV128655,0002028TRAINING PICKUP 12TRAINING SUV558755,0002028TRAINING PICKUP 13BC VEHICLE128190,0002028BC TRUCK 14RESCUE TRUCK1353250,0002028RESCUE TRUCK PW MAINTENANCE SHARED (d) 15NEW45,0002034MOWER, SPIDER SEWER 16STEP VAN1283100,00020401 1/2-TON SERVICE TRUCK STREET 173/4-TON PICKUP W/ TANK125835,00020353/4-TON PICKUP W/ TANK 181-TON DUMP TRUCK131858,00020351-TON DUMP TRUCK 191-TON DUMP TRUCK137858,00020351-TON DUMP TRUCK 20MOWER, SIDE FLAIL1410195,0002034MOWER, SIDE FLAIL 21MOWER, BOOM FLAIL1416200,0002034MOWER, BOOM FLAIL 1-TON PICKUP (DE- 22NEW80,0002035 ICER/STRIPER) SURFACE WATER 233/4-TON PICKUP123038,00020393/4-TON PICKUP 24VACTOR2311600,0002030VACTOR WATER 25STEP VAN1277100,0002035STEP VAN RECREATION 2615-PASSENGER VAN122242,0002029FORD TRANSIT 12-PASS VAN 2715-PASSENGER VAN123342,0002030FORD TRANSIT 12-PASS VAN 281/4-TON PICKUP122538,0002029FORD EXPLORER PARKS 3/4-TON PICKUP W/WATER FORD F350 CREW CAB 8' 29124247,0002034 TANK & LIFT GATEBED W/ RACK MOWER, WIDE AREA 30167842,0002034MOWER TURBO 31MOWER, FRONT DECK168022,0002035MOWER 379 2019 - 2020 Biennial BudgetCity of Tukwila, Washington NEW & REPLACEMENT PURCHASES IN 2019-2020 GOLF 32SAND TRAP RAKE661018,0002029SAND TRAP RAKE 33TURF DRESSER166012,0002029TOP DRESSER 34MOWER, TRIPLEX GREENS660440,0002029MOWER, TRIPLEX ADMINISTRATION 1100 35ADMIN SEDAN25,0002029ADMIN SUV (FORD ESCAPE) & 3100 COMMUNITY DEVELOPMENT/PLANNING 36ADMIN SEDAN710325,0002034ADMIN SEDAN (PRIUS) BUILDING MAINTENANCE 37WORKHORSE STEP VAN1257100,0002034STEP VAN Total by Year$1,350,000$1,676,800 CARRYOVER FROM PREVIOUS BUDGET CYCLE (2015/2016) PW MAINTENANCE SHARED (e) 381380350,0002321203012-YD DUMP TRUCK 10-YD DUMP TRUCK STREET 39NEW35,00023192030DE-ICER SPRAY TANK PARKS 40TRAILER101120,00060102039TRAILER CARRYOVER FROM PREVIOUS BUDGET CYCLE (2017/2018) (c) FIRE 41AID CAR1314190,00059032032AID CAR EQUIPMENT RENTAL 42ADMIN SEDAN116635,00092002034CREW CAB PICKUP STREET 43SWEEPER1466240,00023232028SWEEPER WATER 44GRUMMAN STEP VAN1212100,00022122028SERVICE TRUCK PARKS 1/2-TON PICKUP EXT CAB 451/2-TON PICKUP120545,00062022034 4X4 W/LIFT GATE TOTAL CARRYOVERS1,015,000$ $ - Grand Total$ 4,041,800 (a) Police Department will have a fleet reduction of (1) unit; surplus of unit 1844 an outdated traffic control trailer. (b) Fleet purchase to occur if staff position approved in PD budget. (c) Fire Department equipment capital purchases are funded by the Public Safety Plan bond. (d) Addition to Fleet; initial capital costs split between SEWER (30%) and SURFACE WATER (70%). Transfer from Utility funds to 501 ER&R (e) Shared equipment; STREETS 40%, SURFACE WATER 40%, AND WATER 20% 380 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail Salaries and Benefits Salaries for budgeted positions are based on actual costs for existing positions and include a cost of living adjustment per contract agreements. 381 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail -Supplies, Services, and Other Supplies include office supplies,repair and maintenance parts for vehicles maintained by the City,and small tools. Services include equipment repair and replacement charges, liability insurance, and fleet repairs by outside vendors, among others. Capital includes equipment replacement purchases scheduled for the 2019-2020biennium. 382 2019 - 2020 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: Finance FUND: FUND NUMBER: Self Insured Healthcare Plan502 RESPONSIBLE MANAGER: POSITION: Peggy McCarthyFinance Director Description -insured healthcare plan. This fund receives contributions on behalf of the employees through premiums charged to their respective organization units. Healthcare claims, program administrative fees and a Wellness Program are expensed in this fund. 2017-2018 Accomplishments Made changes in funding level to reduce plan overfunding and achieve balance between annual premium charges and maintenance of reserve levels.Strategic Goal 4 2019-2020 Outcome Goals Monitor fund balance to ensure adequate balance between annual premium charges and maintenance of reserve levels. Strategic Goal 4 Implement new State paid family leave act. Strategic Goal 4 2019-2020 Indicators of Success A premium structure that adequately funds the plan and maintains a smooth and predictable premium trajectory is achieved.Strategic Goal 4 A balance is maintained between Plan benefits and City priorities.Strategic Goal 5 383 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 384 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail Benefits and Services Employee benefits costs include medical, vision, and dental claims for all employees and dependents. Services includes broker fees, other healthcare plan fees, and Wellness program costs. 385 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 386 2019 - 2020 Biennial BudgetCity of Tukwila, Washington DEPARTMENT: DIVISION: FinanceN/A FUND: FUND NUMBER: LEOFF I Retiree Self-Insured Healthcare Plan503 RESPONSIBLE MANAGER: POSITION: Peggy McCarthyFinance Director Description -insured healthcare plan for Law Enforcement Officers and Fire Fighters (LEOFF I) retirees. This fund receives contributions on behalf of retired LEOFF I employees through their respective organization units. Healthcare claims and program administrative fees are expensed in this fund. 2017-2018 Accomplishments Optimize use of Medicare insurance coverage to manage plan costs.Strategic Goal 4 2019-2020 Outcome Goals Continue to analyze and revise funding structure to achieve a smooth and predictable premium trend.Strategic Goal 4 2019-2020 Indicators of Success A smooth funding trend is achieved.Strategic Goal 4 Reserves levels are maintained.Strategic Goal 4 Costs are managed and stabilized.Strategic Goal 4 387 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Revenue and Expense Summary 388 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Expenditure Detail Benefits and Services Employee benefits costs include medical, vision, and dental claims for LEOFF I members. Services includes broker fees and other healthcare plan fees. 389 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 390 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Firemen's Pension Fund 611 Total Revenue Total Expenses Ending Fund Balance 391 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 392 City of Tukwila Washington Adopted 20192024 Financial Planning Model And Capital Improvement Program 93 39 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Financial Planning Model & Capital Improvement Program Overview FINANCIAL PLANNING MODEL The Financial Planning Model is comprised of three attachments: Six-Year Financial Plan: General Fund Revenues and Expenditures This attachment summarizes the general fund revenues, operations and maintenance, and debt and capital expenditures. Attachment B: General Fund Operations & Maintenance Expenditures AttachmentBprovides a greater level of detail for the anticipated operations and maintenance. Attachment C: General Government Project Costs AttachmentCprovides a greater level of detail for theanticipated capital expenditures. GENERAL REVENUES The regional economy has improved markedly in the aftermath of the Great Recession. Inflation remains low, employment is up, the real estate market is very active, and construction activity is booming. In the City, several property development projects are planned and in process, including Tukwila Village, consumer spending has improved. Sales Taxes it has in previous years. Due to the flattening of sales tax, ongoing expenditures are rising faster than ongoing revenues. Retail sales tax from construction activity is expected to remain strong as there are a number of projects in the pipeline.Additionally, the Washington State Legislature recently ended the payment of sales tax mitigation payments to cities hard-hit by destination-based sales tax. Because of this, the City will lose $1.2 million in annual revenue beginning in 2020. Staff is conservatively projecting annual increases of 1.5% for 2019 and 2020, raising it to 2.0% per year in the out years. Property Taxes The 1% property tax limitation is still the most revenue restrictive element of the general revenue base. Accordingly, other revenue categories must make up the difference in order to achieve the overall 3% revenue growth target. Combined with new construction as the foundation for annual growth, we are anticipating an average growth rate of 2.3% through 2024. Utility Taxes The utility tax rate is 6% for external (non-City run) utilities. The City enacted a solid waste utility tax in 2009 to address revenue shortfalls in certain areas and unexpected costs in other areas. Utility taxes have remained fairly level over the past 3 years and are projected to increase on average 2% over the biennium and 2.0% in 2021-2024. The City also enacted a utility tax on the City operated utility funds (water, sewer, and surface water utilities). These interfund utility taxes are projected to increase 4.6% on average over the biennium and 2.3% in 2021-2024. 395 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Other Revenues The City enacted a business license fee in 2010. Revenue from this license fee is expected to exceed $3.1 million in 2019 and $4.1 in 2020. The remaining General Fund revenues are gambling taxes, permit fees, court fees, charges for services, and recreation program fees, which are projected to show modest increases through 2024. The increase in construction related fees are expected to continue as improvements in the local economy occur and property development projects are undertaken. UTILITY REVENUES Water Cascade Water Alliance (CWA) has increased the cost of purchased water and administrative dues for 2019 by 3.01% and 1.71% for 2020. We are proposing 5% rate increases in 2019 through 2024 to replacing theaginginfrastructure. These rate increases are necessary to keep Sewer King County Sewer Metro will have a 2.51% rate increase in 2019 as they normally do rate increases Surface Water The Six-Year Planning Model requires rate increases to compensate for rising costs. We have rate increases of 5% in 2019 and 3% in 2020, with 3% and 5% increases through 2024. National Pollutant Discharge Elimination System (NPDES) permit requirements have significant costs for the Surface CAPITAL EFFORTS GENERAL Below are the significant new elements of the 2019-2024 Capital Improvement Program. Residential Streets Residential street improvements include the completion of major residential improvements on 42nd rd Avenue South Phase III and 53Avenue South. Three new grant-funded projects have been added; th 46Avenue South Safe Routes to School, Macadam Road South Complete Street Project, and the nd South 152Street Safe Routes to School Project. We also changed Residential Improvements to incorporate Traffic Calming/Residential Safety Improvements with funding of $400,000 in 2019 through 2024. Bridges The Tukwila Urban Center Pedestrian Bridge was completed in 2018 with the ribbon cutting held on June 22, 2018. Major Maintenance on 3 Bridges was also completed in 2018. We have added two new bridge projects to the 2019 CIP; Boeing Access Road Bridge (BAR) over Airport Way Seismic Retrofit, nd which is grant funded, and the 42Avenue South Bridge Replacement, the bridge next to the Tukwila Community Center. 396 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Arterial Streets Strander Blvd Extension Phase 3 design is ongoing through 2019and grants are still being sought for construction. West Valley Highway from I-405 to Strander Boulevard is scheduled for 2019 and 2020 with aState Transportation Improvement Board grant and Federal grant funds to cover most of the costs. Additional funding has been provided to install two crosswalks on Tukwila InternationalBoulevard. thnd Completed projects include South 144St Phase II from Tukwila International Blvd to 42Ave S and Baker Boulevard Non-Motorized Improvements. Parks & Recreation Park improvements include Fort Dent Park, Municipal Arts Fund, and Tukwila South trail as well as an update to the Parks, Recreation, and Open Space Plan. Urban Renewal The Tukwila Village developer began demolition and site work in late 2014 and started construction of buildings C, D, and E in 2016. As of this writing,multiple buildings on the Tukwila Village site are open, including the new Tukwila Library, Sullivan Center, coffee shop and one senior housing facility. It is expected that the former motel and smoke shop sites will be sold in the 2019-2020 biennium to HealthPoint for redevelopment. Public Safety Plan The Public Safety Plan fund is used to account for costs associated with construction of the Justice Center and rebuilding Fire Stations 51 and 52 along with life-cycle replacement of Fire Apparatus and Equipment. Funding for these projects will come from the voter-approved debt, as well as other sources. Facilities The City is acquiring land and going through a master planning process for the Ci facility. Funding will come from both general fund revenue and utility funds. The general fund would contribute half of the costs for the project with the other half from the three utility funds, allocated by FTE count. Water th Water capital improvements include 58Avenue South Water Main Replacement, Macadam Road South Water Upgrades, and Martin Luther King Jr Way South Water Main. The Water Comprehensive Plan is also scheduled for 2019 and 2020. Sewer Sewer improvements include the con Sewer Rehabilitation Project. Construction for 2019 and 2020 includes the Annual Sewer Repair Program and the Fort Dent Park BNSF Sewer Relocation Project. The Sewer Comprehensive Plan is also scheduled for 2019 and 2020. Surface Water Projects include the ongoing Annual Small Drainage Program, Storm Water Quality Retrofit Program, and NPDES Phase II permit activities. Construction will begin on the East Marginal Way South Stormwater Outfalls and Riverton Creek Fap Gate Removal Projects. 397 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 6-Year Financial Plan 20192024 Analysis 398 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Reserve Policy is met in the 2019-20 and 2021-22 bienniumas well as in 2024, but not in 2023 due to a bridge replacement project scheduled for 2023. This is consistent with 6-year forecasts found in previously adopted budgets.With the flattening of sales tax revenue coupled with the loss of streamlined sales tax mitigation payments beginning in 2020, the budget has been drafted to be very conservative with revenue projections. All ongoing expenditures and debt service requirements are met without drawing down fund balance. The 6-year financial plan is used for planning purposes only and is updated with each budget cycle. The plan will be adjusted as necessary to ensure the Reserve Policy continues to be met in each year. The Reserve policy, as revised in 2015, requires a general fund minimum fund balance of 18%, as calculated on the prior year ongoing general fund revenue. Also, a new discretionary reserve was added to the policy. Under this section, 10% of one-time revenue realized in the previous year will be set aside as a one-time revenue reserve, to the extent doing so does not negatively impact compliance with the general fund minimum fund balance requirement. Indication of compliance with the new minimum balance reserve requirement and the former requirement is demonstrated in the chart below. Expenditures in 2021 through 2024 have been projected to increase based on the chart below. Expenditures will be closely monitored to ensure that ongoing revenues continue to support ongoing expenditures. 399 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Attachment B -General Fund Departmental Expenditures 400 2019 - 2020 Biennial BudgetCity of Tukwila, Washington ATTACHMENT A-1 NOTES TO 6-YEAR FINANCIAL PLAN REVENUES, EXPENDITURES AND FUND BALANCE GENERAL Purpose The purpose of the Financial Planning Model is to: 1.Assess the financial health of the City over a 6-year period. 2.Demonstrate the impact of policy decisions on the 3.Assist in the productive use of financial resources. 4.Demonstrate compliance with the Reserve Policy. 5.Determine the impact of changing economic conditions and assumptions on the plan and Structure The Gene was allocated to other funds as a means of funding their expenditures and projects. To aid forecasting and financial management, this practice was changed so unrestricted revenues are received directly by the General Fund. These revenues are categorized into accounts and communicated through the Budget and Reporting System (BARS). The 6-year financial planof the Financial Planning Model reflects the revenues and expenditures of the General Fund and impacts to other governmental funds via transfers from the General Fund to other funds and transfer into the General Fund from other funds. It is divided into the following sections: Revenues Expenditures Operating Results Capital Fund Balance Details Reserve Policy Compliance Revenues include all revenues not restricted or dedicatedfor specific uses. They support operations and are considered part of ordinary governmental activities and include revenues such astaxes, charges for services, licenses & permits, intergovernmental revenue, fines & penalties, and miscellaneous revenue. With the exception of grant funding, these revenues are considered to be ongoing.Also included in revenues are transfers in. Transfers in are one-time revenue received from other funds and transfer into the General Fund to pay for capital needs or debt service specific to the Public Safety Plan. Expenditures are for general operating and maintenance and include salaries and benefits, supplies, and services to provide a wide variety of services to our residential and business communities.Expenditures also includes annual transfers to debt service funds as well as transfers to 401 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Operating results demonstrate if ongoing revenues are meeting annual maintenance and operational costs. Operating results do not reflect revenue or expenditures specific to capital projects. The capital section includes transfers out to capital project funds. These transfers provide funding for roadway projects including annual overlay, traffic calming, and general repairs and improvements to City-owned facilities. Fund balance details show the beginning fund balance for each year, change in fund balance, and ending fund balance. Reserve policy compliance demonstrates whether or not ending fund balance each year is at least 18% of previous year ongoing revenue. 20192024Highlights In developing the 6-year financial plan, assumptions have been made on future economic conditions and other factors influencing revenue growth. The projections assume an improving local economybut are still conservative. In King County, both inflation and unemployment have remained low, the residential housing market is exceeding expectations, and construction activity has increased. Revenues are estimated to increase at a rate of approximately 3%in the 6 years presented. This projected to increase 2.5%. Debt service costs and capital project expenditures are projected based on analysis of existing and proposed debt and on capital project plans. 402 2019 - 2020 Biennial BudgetCity of Tukwila, Washington GENERAL REVENUES General revenues have been projected to increase by 3%in 20212024. This rate is consistent with historical experience. Sales Tax This revenue category includes retail sales tax, criminal justice sales tax and natural gas use tax. Retail sales tax has historically comprised 94% to 96% of this revenue category. Property Taxes Property tax revenue is limited to a 1% annual increase plus taxes generated by new construction and annexations. Utility Taxes A utility tax was approved beginning in 2003 at an initial rate of 4%, increased to 5%, and to 6% in 2007. The tax applies to electric, natural gas, and communications sales. In 2009, Council adopted a 6% utility tax on solid waste collection in the City. Interfund Utility Taxes A 15% utility tax on revenue from City owned utilities was established in 2009 to provide funds for flood mitigation measures when the structural integrity of the Howard Hanson Dam was impaired. On May 1, 2010, the tax was reduced to 10%. In 2014, the tax was extended through 2021. Gambling Taxes The gambling tax revenue category comprises gambling, admission, and leasehold taxes. Historically, gambling taxes have constituted 91% to 96% of the category. Licenses and Permits This revenue category includes business licenses, residential rental licenses and permits related to construction, e.g. building, electrical, mechanical, and plumbing permits; and special fire permits. Seattle City Light (SCL) Agreement The City entered into a contract agreement with SCL in 2003 with a 4%contract payment. The rate was increased to 5% in 2006 and to 6% in 2007. The rate currently remains at 6%. Intergovernmental Revenue Sales tax mitigation is paid to the City by the State. Intergovernmental revenue includes State shared liquor taxes and profits, operating grants,and the emergency services (EMS) allocation and other revenue from other governments. 403 2019 - 2020 Biennial BudgetCity of Tukwila, Washington Chargesfor Services This revenue category includes Court related fees such as adult probation and record check fees; fees generated by the Community Development department for plan check and structural reviews; fire inspection and re-inspection fees and recreation fees for youth, senior and other programs Indirect Cost Allocations Service Funds, and the Enterprise Funds. The fees are expected to increase at the same rate as operating and maintenance costs. One-time Revenues One-time revenues include real property sales for Tukwila Village and other parcels. In this model, the one-time revenue derives from transfers into the general fund from the urban renewal fund for both realized and anticipated Tukwila Village landsales and from anticipated motel propertyland Fire Station 53property. In 2018, the existing Fire Station 51property in 2019 and the existing Public Works Shop properties the Minkler Shopand the George Long Shopin 2020. The -time revenue is comprised of $1 million transferred into the general fund from the reserve fund in 2015 for the Police Department records management system, and the anticipated proceeds from the Newporterproperty in 2018. DEDICATED REVENUES These revenues are recorded directly into the project funds they support and help pay for project costs, but are not tied to a specific project. 404 2019 - 2020 Biennial BudgetCity of Tukwila, Washington OPERATING TRANSFERSDEBT SERVICE 405 2019 - 2020 Biennial BudgetCity of Tukwila, Washington PROJECT TRANSFERS General Fund project transfers are made to support capital and governmental projects. The contribution required is based on the financial status of the project fund (such as the Arterial Street fund, the Land/Parks Acquisition fund, etc.), the amount of dedicated revenues received into the fund, the amount of specific funding sources such as grants and the amount of the existing fund balance. Priority of use for project fund revenues generally areas follows: 1.Specific project funding such as grant revenue. 2.Dedicated taxes such as REET or parking tax. 3.Fund balance, debt or General Fund contributions/transfers depending on the unique circumstances of the project and the overall financial plan. FUND BALANCE To the extent revenues exceed expenditures, fund balance is increased and can be carried forward for use in the following fiscal year. To the extent expenditures exceed revenues, fund balance is general fund ending fund balance shall equal or exceed 18%of the previous year operating revenues. The Reserve Policy also requires that a10%minimum fund balance be maintained for the Contingency / Reserve Fund. The biennial budget complies with both these requirements, and both requirements are met in the subsequent biennium. A schedule of funds included in the financial planning modelfollows. 406 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 407 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 408 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 409 2019 - 2020 Biennial BudgetCity of Tukwila, Washington 410 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ATTACHMENT D City of Tukwila WATER ENTERPRISE FUND 2019 - 2024 Analysis in 000's 20152016201720182018 REVENUES201920202021202220232024Totals ActualActualActualBudgetEstimate +5%+5%+5%+5% Base+5% +5% +5% +5% +5% +5% (1) Monthly Water Charges CommercialCommercialCommercialCommercial Cascade Water Alliance (CWA)2,4802,5252,9052,7103,1003,1933,2563,3543,4213,5243,59420,342 Regular City Water3,9873,8583,8414,2653,8273,9914,1104,1934,3194,4484,67125,732 Subtotal Water 6,4676,3836,7466,9756,9277,1847,3667,5477,7407,9728,26546,074 Other Miscellaneous Revenue42489643105535860657072378 Interlocal Ags\\PWTF\\Grants1,1052200000003,0003,0006,000 (2) Water Connection Fees108802162587801001001002020420 Total Revenues7,7226,5337,0587,0437,1197,3177,5247,7077,90511,06211,35752,872 EXPENDITURES (3) CWA Purchased Water 2,4802,5252,9052,7103,1003,0503,1423,3543,4213,5243,59420,085 Water Operations & Maintenance2,0262,0042,1722,1022,0382,2752,3252,3392,4092,5052,58114,434 (4) Debt Service 545148146148148145145144129128128819 3401,940 Debt Service for PW Shops81159181400400400400 (5) Interfund Utility Tax10%6486406777027037247427617818048344,645 (7) Engineering Labor 6642538565757678808284475 Subtotal5,7655,3595,9535,8286,3946,4286,6117,0767,2207,4437,62142,398 Water Capital - CIP Program1,3185982,0411,0551,8691,0562,2054439163,7854,35012,755 Total Expenditures7,0835,9577,9946,8838,2637,4848,8167,5198,13611,22811,97155,153 FUND BALANCE (a) Change in Fund Balance639576(936)160(1,144)(167)(1,292)188(231)(166)(614)(2,281) Beginning Balance4,5474,3803,0883,2763,0462,8795,487 5,7776,6936,6935,6915,691 Ending Balance 6,4167,2695,7575,8514,5474,3803,0883,2763,0462,8792,2663,206 Fund Balance: (b) Reserved 20% of revenue1,2121,3231,3021,3021,3021,4241,4631,5051,5411,5811,6121,612 Unreserved 5,2045,9464,4554,5493,2452,9561,6241,7711,5041,298653653 4,5474,3803,0883,2763,0462,8792,2662,266 5,851 Ending Balance6,4167,2695,757 (a) Revenues in excess of (less than) expenditures (b) Annual reserve balance requirement equals 20% of the prior year operating revenues. 411 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ATTACHMENT D-1 NOTES TO WATER ENTERPRISE FUND 1)Rates reflect increases of 5% annually for 2019through 2024. These rate increases are essential to sustain our reserve balance and cover any possible increases from Cascade Water Alliance (CWA). We will continue to review the annual rate model to confirm that the proposed increases are necessary. Future water purchased at additional costs will be passed on to ratepayers. We have identified and the respective increases. CWA has proposed rate increases of 3.01% in 2019and 1.71% in 2020. 2)Connection fees are estimated for the Allentown/Foster Point and Duwamish projects. 3)Cascade Water Alliance is split out to identify the actual costs of purchased water. CWA has scheduled increases in their six-year planning model that will affect our water rates. 4)Debt schedule includes Public Works Trust Fund (PWTF) loans and Bonds. 5) Water Debt Service includes:Expires20192020 2003 PWTF Duwamish (20%)7/1/2114,671.0614,598.79 2004 PWTF Allentown (26%)7/1/2483,044.2682,641.13 2006 Bond Allentown (26%)12/31/2647,129.5447,740.74 2018 Public Works Shops (17%)12/31/38159,027.00181,339.00 Total$303,871.86$326,319.66 6)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2021. 7) maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, exclusive of significant non-operating, non-recurring revenues. 8)ter department and the sewer department. Water Enterprise Fund - supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Water Fund accounts for operations and capital improvements to provide water to a portion of City residents. King County Water District 125 and Highline Water District also supply water to City residents. 412 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 413 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ATTACHMENT E-1 NOTES TO SEWER ENTERPRISE FUND 1) separately. Metro increases will be passed through to the sewer ratepayers. King County Metro sewer fees will increase 2.51% in 2019per KC Ordinance No. 18745and we have factored in potential King County increases for 2020through 2024. 2)No rate increasesareproposed for Tukwila sewer. Wewill continue with the annual rate model review to confirm that the proposed increases are necessary. 3)Sewer connection fees for Allentown Phase I and Allentown/Foster Point Phase II. 4)King County Metro Sewer treatment fees are passed through to ratepayers. 5) 6)Includes the Public Works Trust Fund (PWTF) Loan and the 2006 Bond for the Allentown/Foster Point Phase II Sewer Improvement Project. Sewer Debt Service includes:Expires20192020 2004 PWTF Allentown (62%)7/1/24$198,028.61$197,067.30 2006 Bond Allentown (62%)12/31/26112,385.83113,843.31 2013 PWTF CBD Sewer Rehab12/31/3344,263.0044,263.00 2018 Public Works Shops (10%)12/31/38 88,868.00101,337.00 Total$443,545.44$456,510.61 7)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2021. 8) maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, the unrestricted fund balan exclusive of significant non-operating, non-recurring revenues. 9) department and the sewer department. SewerEnterprise Fund - supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Sewer Fund accounts for operations and capital improvements to provide sanitary sewer to a portion of City residents. Valley View Sewer District also provides sewer in the City. 414 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 415 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ATTACHMENT F-1 NOTES TO SURFACE WATER ENTERPRISE FUND 1)Reflects proposed rate increases of 5% in 2019, 3% in 2020, and 5% and 3% in 2021 through 2024. We will continue with the annual rate model review to confirm that the proposed Surface Water rate increases are necessary. 2)The National Pollution Discharge Elimination System (NPDES) permit required by the State Department of Ecology is having a significant impact on the Surface Water fund. 3)Potential grants and/or bond revenue. Included is the estimated Department of Ecology grant for NPDES and King County Flood Control District Opportunity grants as well as significant grant funding for the Chinook Wind Project. 4)Debt schedule includes PWTF loans and the 2006 Allentown Bond. Debt Service includes:Expires20192020 2004 PWTF Duwamish (15%)7/01/21 11,770.55 11,712.56 2004 PWTF Cascade View Const.7/01/24228,808.47227,697.75 2004 PWTF Allentown (12%)7/01/2438,328.1138,142.05 2006 Bond Allentown (12%)12/31/2621,752.1022,034.19 2018 Public Works Shops (23%)12/31/38219,831.0050,675.00 Total$520,490.23$550,261.55 5)An Interfund Utility Tax was approved in October 2009 for the water, sewer, and surface water utilities. Gross revenues are currently taxed 10% through December 31, 2021. 6) maintain an adequate fund balance in each of the enterprise funds. For the Enterprise Funds, exclusive of significant non-operating, non-recurring revenues. 7)Cost of engineering to support capital projects, NPDES, and operation efforts in-house. Surface Water Enterprise Fund - supported through user charges. The utilities are financed and operated like a private business enterprise which requires periodic determination of revenues earned; expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Surface Water Enterprise Fund accounts for operations and capital management function. Surface Water projects are required to meet Federal, State and local mandates. The largest contributor to the surface water enterprise fund is the City of Tukwila. 416 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 417 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington ATTACHMENT G-1 NOTES TO GOLF ENTERPRISE FUND 1)Green Fees and Instruction are expected to increase modestly as a function of both increased instruction for new and young players and periodic greens fee increases. This model allows for a slight growth in golf rounds and includes an increase in green fees every two years to keep current with the market. 2) fund in 2011. 3) transferred to the 411 Golf fund to cover Admission tax, Indirect Cost Allocation, and Working Capital Reserves. 4) of salary and benefits. The Golf Maintenance building is covered 50%/50% between Golf and the Parks Department. 5)Indirect Cost Allocation will be calculated on an annual basis. 6) to maintain an adequate fund balance in each of the Enterprise Funds. For the Enterprise revenue, exclusive of significant non-operating, non-recurring revenues. Golf Enterprise Fund Enterprise Funds account for operations that are self- supported through user charges. The funds are financed and operated like a private business enterprise which requires periodic determination of revenues earned, expenses incurred, and net income for capital maintenance, public policy, management control and accountability. The Golf Enterprise Fund accounts for operation, maintenance, debt service and improvements of the municipal golf facility. The difference between the other utility enterprise funds isthat Golf has voluntary users as opposed to involuntary users of the water, sewer, and surface water funds. 418 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 20192020BIENNIAL BUDGET APPENDICES Page I.POLICIES Financial Policies ......................................................................................................................4 .............................................................................42 Debt Policy........ ........................................................................................................................42 Reserve Policy... .......................................................................................................................43 II.CITY INFORMATION Classification of Expenditures by Object .....................................................................................43 Position Salary Schedule ............................................................................................................4 Staffing Levels ............................................................................................................................44 Fund Types ................................................................................................................................. 44 Relationship Between Functional Units and Funds .....................................................................44 ...........................................................................................................................44 Major Employers .........................................................................................................................4 Principal Property Taxpayers ......................................................................................................4 45 Glossary of Terms ......................................................................................................................45 List o........................................................................................46 419 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 420 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington FINANCIAL POLICIES -approved set of values and expectations for Council Members, City staff, citizens and other interested parties who may do business with the City. The use of out these policies. The policies describe expectations for financial planning, budgeting, accounting, reporting and other management practices. They havebeen preparedto assure prudent financial The policies are reviewed on a regular basis and updated as needed.The latestrevision of the financial policies can be found in Resolution No. 1953, approved in December2018. 421 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 422 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Financial Planning Model Policies The Six-Year Financial Planning Model and Capital Improvement Program is the primary financial policy document. It represents the culmination of all financial policies. Revenues Policy FP-1Revenues will be estimated on a conservative basis. Increases greater than inflation in the schedule known as 6-Year Financial Plan General Fund Revenues and Expenditureswill require additional documentation. Policy FP-2Major revenue sources will require explanation in the document known as Notes to 6-Year Financial Plan Revenues, Expenditures and Fund Balance. Operations & Maintenance Expenditures Policy FP-3Expenditures for the General Fund operations (schedule known as General Fund Maintenance and Operations Detail)will only include basic inflationary increases at the beginning of the budget preparation process. Proposed increases in programs or personnel will require an issues and options paper and Council approval before being added tothe operating expenditures estimate. Capital Expenditures Policy FP-4Project capital grants with local matching requirements can only be applied for with express approval by the City Council. Grant applications shall be made only for projects listedin the six-year Capital Improvement Program, although exceptions can be made with approval by the appropriate City Council Committee. 423 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Policy FP-5If the proposed grants or mitigation are either not funded or are reduced, the respectiveproject will be re-evaluated on the basis of its value and priority level placement in the Capital Improvement Program. Policy FP-6The financing of limited benefit capital improvements (i.e. private development) should be borne by the primary beneficiaries of the improvement. The principle underlying limited benefit is that the property is peculiarly benefited and therefore the owners do not in fact pay anything in excess of what they receive by reason of such improvement. Police FP-7For the purpose of compliancewith Tukwila Municipal Code Section Capital equipment or fixed asset purchases between$5,000 -$39,999 are not subject to TMC 3.32.040 and do not require Council Committee approval if there is sufficient budget, unless there is a policy implication. Enterprise Funds Policy FP-8Each Enterprise Fund shallbe reviewed annually and it must have a rate structure adequate to meet its operations & maintenance and long-term capital requirements. Policy FP-9Rate increases should be small, applied frequently, and staggered to avoid an overly burdensome increase and undue impact in any given year. Policy FP-10Rate increases of external agencies (i.e. King County secondary wastewater treatment fees) will be passed through to the users of the utility. Other General Financial Policies Policy GF-1various user charges and fees shallbe reviewed at least every two years for proposed adjustments based on services provided and comparisons with other jurisdictions. Policy GF-2The Finance Director shallprovide a financial status update at least quarterly. PolicyGF-3Budget amendments during the year maybe approved by budget motion until the end of the budget year, at which time a formal comprehensivebudget amendment is submitted. Policy GF-4The City shall, whenever practical and advantageous, take advantage of grants, loans, or other external financing sources. With the exception of capital improvement program grants requiring a local match, staff shall report to and seek the approval of the appropriate council committee before finalizing the grant. Policy GF-5 moved between City departments without prior approval of the City Council. 424 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Police GF-6The City Council shall receive an updated list of all contracts every quarter, including the amount, responsible department, scope of work, and expiration date. CAPITAL IMPROVEMENT PROGRAM POLICIES 1)Utility rates should be structured to ensure adequate infrastructure development and replacement. 2)Late-comer agreements (where appropriate) shall be considered an acceptable means of funding capital projects, improvements and replacements, in whole or in part. 3)Infrastructure improvements such as water reuse should consider conservation of resources such as water and electricity. 4)For City-scheduled projects located on residential streets, the City will evaluate for inclusion the costs of undergrounding the overhead utilities that exist within the right-of-way. 5)Right-of-way agreements for cable and electrical services should be utilizedto discourage excessive wiring throughout the City. 6)Donation of the property needed for rights-of-way and easements shall be pursued. 7)Residential street designs will follow basic designs for arterials, collectors, and local access streets. Designs to accommodate individual properties shall be avoided. 8)The City strongly encourages design of connecting streets. 9)Residential streets with safety issues, high traffic volumes, high pedestrian activity and poor roadway conditions will be considered the highestpriority projects. 10)A majority of citizens on a street may petition the City to set up a Local Improvement District (LID) to pay for residential street improvement projects, sidewalks and undergrounding of utilities. TheCity will evaluate the possibilityof paying for the design, preliminary engineering, construction engineering, and LID formulation. The residents will pay for undergrounding utilities in the street, undergrounding from the street to their house, the actual construction costs, and for any improvements on private property such as rockeries, paved driveways, or roadside plantings. 11)Capital improvements shall be coordinated, whenever feasible, with related improvements of other jurisdictions. 12)Capital Improvement Program (CIP) projects shall, whenever possible, take advantage of grants, loans or another financing external to the City. Staff shall obtain approval from the appropriate committee before applying for grants, and the Committee Chair shall report for approval the proposed applicationsto the full Council. Grant applications shall be made only for projects listed in the six-year Capital Improvement Program. Staff shall also get approval from the full Council before accepting grants. 13)Current arterial street improvements determined in the six-year CIP may be funded through a LID or financing external to the City. The City may participate using operating revenues, grants 425 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington or bonds based on health and safety needs or public benefit. The City may participatein the funding by financing the preliminary engineering design and professional service costs associated with planning and creating the LID. 14)Street and road improvement projects on slopes will include roadside plantings wherever feasible to help mitigatethe land used for roadway and sidewalk improvements. 15)The first ¼-cent real estate transfer tax shall be dedicated to park and open space land acquisition. The second ¼-cent tax shall be used for arterial streets along with the parking tax. 16)Non-transportation capital projects and improvements (i.e. new community center) shall be funded by operating revenues, grants or bonds as determined in the six-year Financial Planning Model. 17)A dedicated facility replacement fund will be used to help pay for future facilities. 18)Transportation improvements will be coordinated with related improvements such as utility, landscaping, sidewalks, etc. 19)No capital improvement projects located outside the city limits will be approved without specific City Council approval. 20)Policies will be reviewed annually and in concert with the adoption of growth management policies to ensure continuity. 21)Street and road improvement projects shall be evaluated for the inclusion of features that support the Walk and Roll Plan in order to encourage walking, bicycling, and transit use. 22)- caused improvements may be constructed. The 2019-2020Biennial Budget incorporates the first two years of the Capital Improvement Program. (Element 14), which includes goals and policies intended for adequate levels of service for the General Government and Enterprise funds over the next 20 years. 426 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEBT POLICY 427 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 428 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington CITY OF TUKWILADEBTPOLICY A debt policy and appropriate management of debt issued by the City of Tukwila (the "City") is an important factor in measuring its financial performance and condition. Proper use and management of borrowing can yield significant advantages. From a policy perspective, the City uses debt as a mechanism to equalize the costs of needed improvements to both present and future citizens. 1. SECTIONPURPOSE,TYPEANDUSEOFDEBT Intheissuanceandmanagementofdebt,theCityshallcomplywiththeWashington State constitutionandwithallotherapplicablelegalrequirementsimposedbyfederal,stateand local laws, rules andregulations. Approval from theCity Council (the "Council")isrequiredpriortothe issuanceofalldebt. Long-termdebtwillonlybeused forimprovementsthatcannotbefinanced fromcurrentrevenuesortofulfill thepurposesset forthinthefirstparagraphofthisDebtPolicy (the"Policy"). Long-term debt will only be issued after reviewing the impact on the Six Year Financial Planning When both tax exempt and taxable debt is under consideration, Model and its policy guidelines. priority will be given to issuing the tax exempt debt, unless otherwise justified. LimitedTaxGeneralObligation(LTGO)Bonds. TheCity isauthorizedtosell LTGObonds underRCW39.36.020,subjecttotheapprovalof theCouncil. LTGObondswill beissued only if:(1)aprojectrequires fundingnotavailablefromalternative sources; (2) the project has a useful life longer than five years, and the Council determines it is appropriate to spread the cost over that useful life, to achieve intergenerational equity, so those benefiting will also be the ones paying; (3)matchingmoneyisavailablewhichmaybe lostifnotappliedforinatimelymanner;or (4)emergencyconditionsexistasdeterminedbytheCouncil. LTGO(non-voted)debtofthe City shallnotexceed anaggregate totalof1.5percent oftheCity'sassessedvalueoftaxable propertywithintheCity. UnlimitedTaxGeneralObligation(UTGO)Bonds. TheCityisauthorizedtosell UTGO bondsunderRCW 39.36.020,subjecttotheapprovalof theCouncil, and subject to voter approval. UTGOdebtwill beusedforcapitalpurposeswhentheuse ofanexcesstaxlevyis necessaryfordebtservice payments. NocombinationofUTGO(voterapproved)debtandLTGO debtoftheCityshall exceedanaggregatetotalof: (a)2.5percentoftheCity'sassessedvalue ofthetaxableproperty withintheCity for general purposes; (b)2.5percentoftheCity'sassessed valueofthetaxableproperty withintheCity for parks, open spaces and capital facilities associated with economic development; and (c)2.5percentoftheCity'sassessedvalueofthe taxableproperty withintheCity for utility purposes. RevenueBonds. TheCityisauthorizedtosellrevenuebondsunderRCW 35.41.030, subject totheapprovaloftheCouncil. Revenuebondswillbeissuedto financethe acquisition, construction orimprovementstofacilitiesofenterprise systems operated bythe City,in accordancewithasystemandplanofimprovements. Theenterprisesystemmustbe legally authorized foroperationbytheCity. There arenolegal limitstotheamountof revenuebonds theCitycanissue,buttheCitywillnotincurrevenueobligationswithout firstensuringthe 429 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington abilityofanenterprisesystemtomeetallpledgesandcovenantscustomarily requiredby investorsinsuchobligationsduringthetermoftheobligation. LocalImprovementDistrictBonds. TheCityisauthorizedtoselllocalimprovement district (special assessment) bonds ("LIDbonds") under RCW 35.45.010, subjecttothe approvalofthe Council. LIDbondsareissuedtofinanceprojectsthatwillprovidespecialbenefit tocertain propertyowners. Thespeciallybenefitingpropertyownersareleviedanassessment, based uponaformuladevelopedtofairly reflectthebenefitreceivedbyeachpropertyownerinthe localimprovement district. After consideration and review, theCity mayformlocalimprovement districtsuponpetition ofbenefiting propertyowner(s), unless theCouncil determinesto establish such districtsby resolution, pursuant to statutory authority. LIDs for utility improvements may be authorized as ULIDs, which may befinanced through issuance of Revenue Bonds. Lease Purchase Financing. Lease purchase financing may be used when the cost of borrowing Short-Term Debt.The City is authorized to incurshort-termdebtunderchapter39.50 RCW, subjecttotheapprovaloftheCouncil. Short-termdebtmaybeissuedtomeet:(1)the immediate financingneedsofaprojectforwhichlong-termfinancinghasbeenidentified and is likely or securedbutnot yetreceived;or(2)cashflowneedswithinauthorized budgetsandanticipated receiptsforthe budgetyear. The Finance Director is authorized to make loans from one City fund to another City fund for periods not exceeding twelve months. The Finance Director or designee is required to assure that the loaning fund will have adequate cash balances to continue to meet current expenses after the loan is made and until repayment from the receiving fund. All interfund short-term borrowing will bear interest based upon prevailing Local Government Investment Pool rates. . SECTION2RESPONSIBILITIES Theprimaryresponsibilityfordebtmanagementrestswiththe TheFinance Directorshall(orshallcausethefollowingtooccur): Providefortheissuanceofdebtatthelowestcostandrisk; Determinetheavailabledebtcapacity; Providefortheissuanceofdebtatappropriateintervalsandinreasonableamountsas requiredtofundapprovedprojects; RecommendtotheCouncilthemannerofsaleofdebt; Monitoropportunitiestorefunddebtandrecommendsuchrefundingasappropriate; Comply with all Internal Revenue Service (IRS), Securities and Exchange Commission (SEC)and MunicipalSecuritiesRulemakingBoard(MSRB)rulesand regulations governingtheissuanceof Provide informationforandparticipateinthepreparationandreviewofbondofferingor disclosure documents; Complywithallterms,conditions anddisclosures requiredbyOrdinancesgoverningthe debtissued; SubmittotheCouncilallrecommendationstoissuedebt; 430 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Distribute toappropriate repositories, such as the EMMA repository managed by the Municipal Securities Rulemaking Board, informationregardingfinancialconditionand affairsatsuchtimesandintheformrequiredbycontract,regulationandgeneral practice, includingRule15c2-12regardingcontinuingdisclosure; Provideforthedistributionofpertinentinformationtoratingagencies; Coordinate and leadpresentationstoratingagencies,whenappropriate; Maintainadatabasewithalloutstandingdebt; Applyandpromoteprudentfiscalpractices; Select a qualified financial advisor with experience in municipal finance in Washington, and registered with theand Account for and payall bonded indebtedness for theCity, by specifically providingfor the timelypaymentof principal of and interestonalldebt;andensuringthatthefiscalagent receivesfundsforpaymentof debtserviceonorbeforethepaymentdate. TheCouncil shall: Approve the Debt Policy; Approve indebtedness; Approve budgets sufficient to provide for the timely payment of principal and intereston debt; Determine the mostappropriatefinancing plan for proposed debt, based on advisor; and By Ordinance, delegate broad or limited authority to the Finance Director relative to execution of a financing plan approved by the Council. SECTION3:METHODOFSALEOFBONDS CompetitiveSale. TheFinance Directormay,upontheadviceoftheCity's financialadvisor, submittotheCouncilarecommendation toselldebtonacompetitive bidbasis. Citydebt issuedonacompetitive bidbasiswillbesoldtothebidderproposingthe lowesttrueinterest cost tothe City.Suchbid may takethe formofelectronicallytransmittedofferstopurchasethe bonds. Negotiated Sale. TheFinance Directormay,upontheadviceoftheCity'sfinancialadvisor, submittotheCouncilarecommendation toselldebtonanegotiatedbasis. Ifdebtissoldona negotiatedbasis,thenegotiationsoftermsandconditionsshallinclude,butnot belimited to, prices, interest rates, redemption provisions and underwritingcompensation. The Finance Director, withtheassistanceofits financialadvisor,shallevaluatethetermsofferedbythe underwriter including comparison of terms withprevailing termsandconditionsinthemarketplacefor comparableissues.Ifmorethanoneunderwriteris includedinthenegotiatedsaleofdebt,the Finance Directorshallestablishappropriatelevelsofliability,participationandpriorityoforders and,withtheassistanceofitsfinancialadvisor, overseethebondallocationprocess. Privateor Direct Placement. Whendeemedappropriatetominimizethe direct or indirect costsandrisksofadebt issue,theFinance Directorwill,upontheadviceoftheCity'sfinancial advisor,submit totheCouncilarequestto incurdebtissuethroughaprivateplacement or direct bank placement. 431 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington SECTION4.REFUNDINGBONDSORNOTES Refundingswillbeconductedinaccordancewithchapter39.53RCW. Unlessotherwise justified, the City willrefinancedebt to either achieve debt service savingsasmarket opportunitiesarise, ortoeliminaterestrictivecovenants. Unlessotherwisejustified,an"advancerefunding" transactionwillrequireapresent valuesavings offivepercentoftheprincipalamountofthedebtbeingrefunded.In addition to the savings, any determination to refund debt should take into consideration all costs and negative arbitrage in the refunding escrow. A "currentrefunding"transactionwillrequirepresentvaluesavingsinanamountor percentage tobedetermined by the Finance Director based upon theadviceofthe City'sfinancialadvisor. SECTION5.STRUCTURALELEMENTS Maturity Term. TheCityshallissuedebtwithanaveragelifelessthanorequaltothe averagelifeoftheassetsbeingfinanced. Unlessotherwisestatedinlaw,thefinalmaturity of the debtshallbenolongerthan40years(RCW39.46.110). DebtServiceStructure. Unlessotherwisejustifiedanddeemednecessary,debtservice shouldbestructured onalevel annual basis. Refundingbondsshouldbestructuredtoproduce debt servicesavings asdetermined bytheFinance Director, based upon theadviceofthe City's financialadvisor,tobeinthebestinterestoftheCity.Unlessspecificallyjustified and deemed necessary,debt shallnot havecapitalizedinterest. Ifappropriate, debt service reservefunds maybeusedforrevenuebonds. MaturityStructure.TheCity'slong-termdebtmayincludeserialandtermbonds. Unless otherwisejustified,termbondsshouldbesoldwith mandatorysinkingfundrequirements. PriceStructure. TheCity'slong-termdebtmayincludepar,discountandpremium bonds. Discountandpremiumbondsmustbedemonstratedtobeadvantageousrelativetopar bond structures,givenapplicablemarketconditionsandtheCity'sfinancinggoals. InterestPayments.Unlessotherwisejustifiedanddeemednecessary,long-termdebtwill bear interestpayablesemiannually. RedemptionFeatures.Foreachtransaction,theCityshallevaluatethecostsand benefits ofcall provisions. Capitalization.Debtservicereservesmaybecapitalizedforenterpriseactivitiesonly. Costs ofissuancemay becapitalizedfor alldebt. Interestcostsmaybecapitalizedupon theadviceof theCity'sfinancialadvisorforanytypeofdebt. BondInsurance.TheCitymayevaluatethecostsandbenefitsofbondinsuranceor other creditenhancements. Anycreditenhancementpurchased bytheCityshallbe competitively procured unless otherwise justified. 432 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Tax-exemption.Unlessotherwisejustifiedanddeemed necessary,the Cityshallissue itsdebt onatax-exemptbasis. Taxable debt may be justified based on a need for flexibility in use of proceeds, or when expected to reduce burdens relative to IRS rules. SECTION6.CREDIT OBJECTIVE The City shallseekto maintainandimproveits bond rating or ratings, as applicable. SECTION 7.USEOFPROFESSIONALSANDOTHERSERVICEPROVIDERS BondCounsel.AlldebtissuedbytheCitywillincludeawrittenopinionbybond counsel affirmingthattheCityisauthorized toissuethedebt,andthatallstatutory requirementshave beenmet. Thebondcounselopinionandotherdocumentsrelatingtothe issuance ofdebt willbepreparedbynationallyrecognizedbondcounselwithextensive experienceinpublic financeandtaxissues. BondcounselwillbeappointedbytheFinance Director consistent FinancialAdvisor.The Finance Directorwillappointafinancialadvisorforeach debtissue, or for a specified term,consistentwiththeCity'sgeneralauthoritytocontract.Thefinancial advisor shall benationallyrecognized,havecomprehensivemunicipaldebtexperience,including debt structuringandpricingofmunicipalsecurities, MSRB and SEC, andhaveknowledgeofStatelawsrelatingto Cityfinances. TheCityfinancial advisoristobeavailable forgeneralpurposes,andwill assisttheCitywithallfinancingissues. Innocaseshallthefinancialadvisorserve as underwriterfor theCity'sdebtissues. Underwriter.TheFinance DirectorinconsultationwiththeCity'sfinancial advisorwillselect anunderwriterforany negotiatedsaleofbonds. The selectionof an underwritermaybefor anindividualbondissue,seriesoffinancingsoraspecifiedtimeperiod,asdetermined bythe Finance Director. Dependinguponthenature andamountofeach financing,theFinance Directorisauthorized,inconsultationwiththeCity'sfinancial advisor,toappointmorethan oneunderwriter foreachfinancingandtodesignate one underwriting firmasthemanaging underwriter. OtherServiceProviders.Professionalservicessuchasverificationagent,escrowagent or rebateanalystshallbeappointedbytheFinance Directorinconsultationwiththe City's financial advisor and/or bondcounsel. OtherCityPoliciesandProcedures.TheCityshallcomplywithitsPost-Issuance Tax CompliancePolicy, and shall provide the appropriate department heads and staff with educational opportunities to ensure they are aware of requirements that may pertain to bond financed facilities and assets relating to their duties. SECTION 8. POST-ISSUANCE COMPLIANCE PROCEDURES Continuing Disclosure Obligations for All Bonds 433 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Purpose. At the time of issuance of any Bonds, regardless of tax status, the City is required c)2-12.The Undertaking is a contract between the City and the underwriter in which the City agrees to s to annual updates and related events that occur during the year. Responsibility for Undertaking. The Finance Director is responsible for negotiating the negotiate the termsof the Undertaking at the time of each bond issuance, with a goal of meeting the requirements of Rule 15(c)2-12, without undue burden on the City. The Finance Director will strive to ensure that each Undertaking is similar to prior Undertakings tothe extent possible, to simplify future compliance. Compliance with Undertaking. The Finance Director will have responsibility for ensuring compliance with each Undertaking, which activities may be delegated to staff within the finance department. This will require certain annual filings, by a set due date, as well as periodic filings as certain specified events arise. Filings are to be made through the Electronic Municipal onsible finance department and other departments of the City are aware of the events that may require a filing. Certification of Compliance.At the time of each subsequent bond issue, the Finance Director is responsible for reviewing all prior compliance, and providing a statement as to that prior compliance, as required by Rule 15(c)2-12. Each official statement will include a statement that describes compliance (or non-compliance) with each prior undertaking, which statement will be certified by the Finance Director. Compliance Relating to Tax Exempt Bonds Purpose.The purpose of these post- -exempt bonds and other obligations issued by the City for which federal to facilitate compliance by the City with the applicable requirements of the Code that must be satisfied after the issue date of the bonds to maintain the tax exemption for the bonds after the issue date. Responsibility for Monitoring Post-Issuance Tax Compliance. The City Council of the City has the overall, final responsibility for monitoring whether the City is in compliance with post- -exempt bonds. However, the City Council has delegated the primary op- issuance federal tax requirements for th authorized and directed the Finance Director of the City to adopt and implement on behalf of the City these Compliance Procedures. Arbitrage Yield Restriction and Rebate Requirements. The Finance Director willmaintain or cause to be maintained records of: 434 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington (a) purchases and sales of investments made with bond proceeds (including amounts treated those investments; (b) expenditures made with bond proceeds (including investment earnings on bond proceeds) in a timely and diligent manner for the governmental purposes of the bonds, such as for the costs of purchasing, constructing and/or renovating property and facilities; (c) information showing, where applicable for a particular calendar year, that the City was d in that calendar year because the City did not reasonably expect to issue more than $5,000,000 of tax-exempt bonds in that calendar year; upon an audit of a bond issue that, where applicable, the City has complied with an available spending exception to the arbitrage rebate requirement in respect of that bond issue; (e) calculations that will be sufficient to demonstrate to the IRS upon an audit of a bond issue for which no exception to the arbitrage rebate requirement was applicable, that the rebate amount, if any, that was payable to the United States of America in respect of investments made with gross proceeds of that bond issue was calculated and timely paid with Form 8038-T timely filed with the IRS; and (f) information and records showing that investments held in yield-restricted advance refunding or defeasance escrows for bonds, and investments made with unspent bond proceeds after the expiration of the applicable temporary period, were not invested in higher-yielding investments. Restrictions on Private Business Use and Private Loans. The Finance Director will adopt procedures calculated to educate and inform the principal operating officials of those dep buildings, faci-exempt bonds about the restrictions on private business use that apply to that property after the bonds have been issued, and of the restriction on the use of proceeds of tax-exempt bonds to make or finance any loan to any person other than a state or local government unit. In particular, following the issuance of bonds for the financing of property, the Finance Director shall provide to the users of the property a copy of these ComplianceProcedures and other appropriate written guidance advising that: unit, including business corporations, partnerships, limited liability companies, associations, nonprofit corporations, natural persons engaged in trade or business activity, andthe United States of America and any federal agency, as a result of ownership of the property or use of the property under a lease, management or service contract (except for cet for the purchase of -arrangement, or any similar use arrangement that provides special legal entitlements for the use of the bond- financed property; (b) under section 141 of the Code, no more than 10% of the proceeds of any tax-exempt bond issue (including the property financed with the bonds) may be used for private business 435 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington use, of which no more than 5% of the proceeds of the tax-exempt bond issue (including the that is, generally, a private business use that is not functionally related to the governmental purposes of the bonds; and no more than the lesser of $5,000,000 or 5% of the proceeds of a tax-exempt bond issue may be used to make or finance a loan to any person other than a state or local government unit; (c) before entering into any special use arrangement with a nongovernmental person that involves the use of bond-financed property, the user must consult with the Finance Director, provide the Finance Director with a description of the proposed nongovernmental use arrangement, and determine whetherthat use arrangement, if put into effect, will be consistent with the restrictions on private business use of the bond-financed property; (d) the Finance Director is to communicate with the advisor relative to any proposed change in use or special use arrangement that may impact the status of the bonds, before entering into such agreement. 436 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington RESERVE POLICY 437 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 438 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington CLASSIFICATION OF EXPENDITURES BY OBJECT OBJECT Is used to classify expenditures into the appropriate accounting bucket. This term applies to the item purchased or the service obtained for the City. Sub- FundDeptBaSubElementObjectObject xxxxxxxxxxxxxxx Object Codes Defined: 10Salaries and Wages Amounts paid for personal services rendered by employees in accordance with the rates, hours, terms and conditions authorized by law or stated in employment contracts. This category also includes overtime and other compensation construedto be salaries and wages. Note: Personal Services do not include fees and out-of pocket expenses for professional or consultant services performed on assignments. Such services are properly classified as Other Services and Charges. 20Personnel Benefits The benefits paid by the employer as part of the conditions of current and past employment. 30Supplies This is a basic classification of expenditures by object for articles and commodities purchased for consumption or resale. 31Office and OperatingSupplies Items purchased directly and consumed by a department. Examples: Forms, Chemicals, Publications, Toner, Office Supplies, etc. 32Fuel Consumed Includes fuel used to generate power, fuel for heating, and fuel for operating engines and vehicles. 33 Power, Water, Gas purchased for resale 34 Supplies purchased for inventory for resale 35 Small tools and minor equipment 40Services Costs for services other than personal services which are needed by the government. Such services may be provided by a governmental agency or by private business organization. 41Professional Services Examples: Accounting and Auditing, Engineering and Architectural, Computer Programming, Management Consulting, Legal, Custodial 42Communication Examples: Telephone, Internet, Postage, Fax 43Travel Examples: Per Diem, Lodging, Meal, Mileage, Travel Costs 439 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 44Advertising 45Operating Rental and Leases 46Insurance Examples: Fire, Other Casualty, Bonds, Theft, Liability 47Utility Services Examples: Gas, Water, Sewer, Electricity, Waste Disposal, Cable TV 48Repairs and Maintenance Contracted labor and supplies furnished by contractors. Examples: Building improvements, Structure, Equipment. 49Miscellaneous Examples: Dues, Subscriptions and Memberships, Registrations, Judgments and Damages, Printing and Binding, Laundry and Sanitation Services, Filing, Recording and Witness Fees, Contractual Services no otherwise classified. 50Intergovernmental Services and Other Interfund Payments This classification is primarily designed to segregate intergovernmental purchases of those specialized services typically performed by local governments. 60Capital Outlays Expenditures which result in the acquisition of, rights to, or additions to capital assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs. 61Land and Land Improvements Examples: Easements, Site Improvements, Rights of way, Land Acquisition Costs and related expenditures, intangible rights to land. 62Building and Structures Acquisition, Construction and Improvements 63Other Improvements Examples: Lighting Systems, Parking Areas, Streets, Sidewalks, Roadways, Signs and Signals, Trails and Bike Paths, Tunnels, Dikes and Levees, Water and Sewer Systems, Culverts, Bridges, Athletic Fields 64Machinery and Equipment Examples: Communications, Janitorial, Transportation, Police Dogs, Artwork, Office Furniture and Equipment, Heavy Duty Work Equipment, Computer Software/Hardware. 70Debt Service Principal Used for Bonds and Loan Principal 80Debt Service Interest and Related Costs Used for Interest, Issuance Costs on External Debt. 440 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2018POSITION SALARYSCHEDULE Elected Officials Minimum Maximum COUNCIL MEMBER 15,000 15,000 MAYOR 107,544 107,544 Fire IAFF Minimum Maximum FIRE BATTALION CHIEF 117,768 122,292 FIRE CAPTAIN 104,172 108,708 FIREFIGHTER 72,468 90,588 Non-represented Minimum Maximum ASSISTANT CHIEF 109,248 139,116 ASSISTANT TO THE CHIEF 64,776 74,532 ASSISTANT TO THE DIRECTOR 68,676 79,044 BUILDING OFFICIAL 96,588 120,720 CITY ADMINISTRATOR 133,812 174,000 CITY CLERK 96,588 120,720 DEPUTY PUBLIC WORKS DIRECTOR/CITY ENGINEER 109,248 139,116 COMMUNICATIONS & GOV RELATIONS MANAGER 96,588 120,720 COMMUNITY ENGAGEMENT MANAGER 91,332 111,888 COURT ADMINISTRATOR 101,760 127,200 DCD DIRECTOR 117,816 153,204 DEPUTY CITY ADMINISTRATOR 121,920 158,556 DEPUTY CITY CLERK 68,676 79,044 DEPUTY DCD DIRECTOR 101,760 127,200 DEPUTY FINANCE DIRECTOR 101,760 127,200 DEPUTY POLICE CHIEF 114,456 148,884 DEVELOPMENT MANAGER 98,316 122,856 ECONOMIC DEVELOPMENT ADMINISTRATOR 110,388 144,516 ECONOMIC DEVELOPMENT LIAISON 88,452 106,212 EXECUTIVE COORDINATOR 80,184 96,228 FINANCE DIRECTOR 117,816 153,204 FIRE CHIEF 121,920 158,556 HUMAN RESOURCES ANALYST 84,684 101,688 HUMAN RESOURCES DIRECTOR 117,816 153,204 HUMAN RESOURCES TECHNICIAN 60,816 69,996 IT DIRECTOR 117,816 153,204 IT SYSTEMS ENGINEER 88,452 106,212 LEGISLATIVE ANALYST COUNCIL 84,684 101,688 MAINTENANCE OPERATIONS MANAGER 98,316 122,856 PARKS AND RECREATION ANALYST 84,684 101,688 PARKS AND RECREATION DIRECTOR 117,816 153,204 POLICE CHIEF 121,920 158,556 POLICE PROGRAM MANAGER 96,588 120,720 PUBLIC WORKS ANALYST 84,684 101,688 PUBLIC WORKS DIRECTOR 121,920 158,556 SYSTEMS ADMINISTRATOR 80,184 96,228 TECHNOLOGY INTEGRATION MANAGER 96,588 120,720 441 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 442 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 443 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington STAFFING LEVELS ACTUALBUDGETED DEPARTMENT2008200920102011201220132014201520162017201820192020 (a) Administrative Services 19.75- - - -------10.0010.00 Council 8.008.008.008.008.008.008.008.008.008.008.008.008.00 (a,b,c) Mayor 10.0015.0016.0014.7515.7516.7520.0019.0016.0016.0016.009.509.50 (a) Human Resources -4.004.004.004.004.004.004.004.004.004.00-- Finance 12.0012.0013.0011.0012.0012.0012.0012.0012.0012.0012.0012.0012.00 Recreation 23.5022.5020.7516.2516.2516.2516.0016.7516.7517.2517.2516.2516.25 Community Development 24.2524.2523.0022.6323.3822.1321.6321.0025.7526.2525.7525.5025.50 (a) Court -9.758.758.759.009.009.108.109.109.859.859.909.90 Police 83.0082.0080.0083.0088.0087.5089.0093.0097.5097.0097.0098.0098.00 Fire 64.0063.0065.0066.0067.0067.0067.0070.0067.0067.0067.0067.0067.00 (a) Information Technology -8.008.008.008.007.006.006.006.509.009.009.009.00 Public Works 33.0032.0030.0030.0030.0031.0031.0028.0028.0023.0023.0023.2023.20 Parks 7.507.507.507.507.506.007.007.008.508.008.009.009.00 © Lodging Tax-----------0.500.50 Street 12.00 12.00 11.00 12.00 12.00 12.50 11.50 10.00 12.00 11.50 11.50 11.50 11.50 Water 7.00 7.00 7.00 7.00 7.00 7.00 7.00 6.50 7.50 7.50 7.50 7.40 7.40 Sewer 2.00 2.00 1.00 2.00 2.00 2.00 2.00 2.50 3.50 4.50 4.50 4.40 4.40 Golf 9.75 9.75 10.00 9.25 8.25 9.25 8.25 8.25 8.25 8.75 8.75 8.75 8.75 Suface Water 8.00 8.00 7.00 8.00 8.00 8.00 8.00 12.00 12.50 12.50 12.50 12.50 12.50 Equipment Rental 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 TOTAL 328.75 331.75 325.00 323.13 331.13 330.38 332.48 337.10 347.85 347.10 346.60 347.40 347.40 (a) Human Resources, Court, City Clerk and Information Technology were reported under Administrative Services until 2008. Beginning in 2019, the Administrative Services Department will include Human Resources and Community Services and Engagement (previously in the Mayor's Office). (b) The department of City Clerk began reporting to the Mayor's Office in 2009. Community Services and Engagement staff will begin reporting to the Administrative Services Department in 2019. (c) Beginning in 2019, 50% of the Economic Development Liaison position will be charged to the Lodging Tax Fund and the other 50% will remain in the Mayor's Office. 444 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Major Position Changes for 2019-2020: FTE FTE Change Change Department2018/20192019/2020 Administrative Services 6.000.00 Move Community Services & Engagement Staff from Mayor's Office 4.000.00 Move Human Resources Staff from own department Mayor Move Community Services & Engagement staff to newly created (6.00)0.00 Administrative Services Department Move 50% of Economic Development Liaison salary to Lodging Tax Fund(0.50)0.00 Human Resources Move Human Resources Staff to newly created Administrative Services (4.00)0.00 Department Recreation Parks & Rec Analyst - reduced FTE(0.25)0.00 Recreation Superintendent - new in 2019/20201.000.00 Recreation Program Coordinator - reduced FTE(1.00)0.00 Recreation Program Specialist - increased FTE0.250.00 Facility Support Technician - eliminated in 2019/2020(1.00)0.00 Community Development TDM Coordinator - reduced FTE(0.25)0.00 Police Municipal Court Judge - increased FTE0.050.00 Police Police Commander - increased FTE1.000.00 Public Works Development Services Development Manager - new in 2019 (split between General Fund (20%), 0.200.00 Water (40%), and Sewer (40%) Parks Maintenance & Ops Superintendent - new in 20191.000.00 Maintenance Specialist - reduced FTE(1.00)0.00 Facilities Maintenance Tech - new in 20191.000.00 Lodging Tax Economic Development Liaison - move 50% of salary from Mayor's Office0.500.00 Water Development Manager - new in 2019 (split between General Fund (20%), 0.400.00 Water (40%), and Sewer (40%) Senior Engineer - Replaced with Development Manager(0.50)0.00 Sewer Development Manager - new in 2019 (split between General Fund (20%), 0.400.00 Water (40%), and Sewer (40%) Senior Engineer - Replaced with Development Manager(0.50)0.00 0.800.00 445 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington FUND TYPES General Fund:used to account for and report all financial resources not accounted for and reported in another fund. Special Revenue Funds: used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for a specific purpose other than debt service or capital projects. Debt Service Funds: used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest for governmental debt issues. Capital Project Funds:used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities or other capital assets. /ğƦźƷğƌ tƩƚƆĻĭƷ CǒƓķ ϔbğƒĻ 103Residential Street 104Bridges and Arterial Streets 301Land Acquisition, Rec. and Prk Dev. 302Urban Renewal 303General Government Improvement 304Fire Improvement 305Public Safety Plan 306City Facilities 446 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington Enterprise Funds: used to report any activity for which a fee is charged to external users for goods or services. Enterprise funds are requiredfor any activity whose principal revenue sources meet any of the following criteria: Debt backed solely by the pledge of the net revenues from fees and charges Legal requirementto recover cost Policy decision to recover cost Internal Service Funds: used to report any activity that provides goods or services to other funds, departments or agencies of the government Fiduciary Funds: used to account for assets held by a government in a trustee capacity or as an agent for individuals. Agency Funds: used to report resources held by the government in a purely custodial capacity (assets and liabilities). 447 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington RELATIONSHIP BETWEEN FUNCTIONAL UNITS AND FUNDS The following two tables show the relationship of departments to all funds in the City. 448 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington CITY STATISTICS Date of IncorporationJune 23, 1908 Form of GovernmentMayor-Council Type of GovernmentNon-Charter, Optional Code City Area9.6Square Miles Population19,800 Number of City Employees(FTEs)347 Number of Businesses2,078(approximate) Number of people employed in Tukwila39,000(approximate) Levy Rate$2.39084 Taxable Property Values$6,673,839,922 Fire Protection-- Number of Fire Personnel:67.00 Number of Stations:4 Number of Responses:5,940(2018projected) Total Fire Loss:$1.0million (2018projected) Police Protection-- Number of Police Personnel:97 Parks and Recreation-- 18Public Developed Parks162Acres Playgrounds12 Maintained Trails15 Miles Golf Courses1 Street Miles:188.2Miles Libraries-- Number of Libraries:2 449 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington MAJOR EMPLOYERS IN TUKWILA Tukwilattle, and Bellevue. The largest local employers are listed below: 450 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington CITY OF TUKWILA, WASHINGTON SCHEDULE 9 PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO Percent of Percent of 2017 Total 2008 Total 2017 Assessed Assessed 2008 Assessed Assessed (a)(b) NameType of BusinessValuationValueValuationValue Boeing CompanyAirplane company$ 649,477,38210.55%$ 548,000,47510.63% Westfield (WEA) Southcenter LLCDepartment Stores331,894,6725.39%302,586,2005.87% Boeing Employees Credit UnionCredit Union131,088,8032.13%47,777,5840.93% La Pianta LP/Segale PropertiesCommercial Properties121,353,0751.97%117,844,2052.29% Sabey CorporationReal Estate Development112,816,0281.83%- LIT Industrtial Limited PartnershipBusiness Services105,799,2001.72%- KIR Tukwila 050 LLC/KIMCOCommercial Properties88,273,7001.43%95,880,4801.86% 3301 South Norfolk LLC (Sea-Tuk Warehouse LLC)Food Distribution87,512,3001.42%35,598,1000.69% CPF Kent Valley LLCCommercial Properties62,141,9001.01%- CenturyLink Communications (Qwest Corporation)Telephone Utility60,616,1510.98%11,584,3820.22% International Gateway EastNon-Residential Property Management57,901,1080.94%- Washington Towers LPReal Estate Development57,294,5000.93%- BKM Tukwila 117 LLC (formerly Icon Tukwila Owner Pool 1)Investment Property50,568,7000.82%- Puget Sound Energy/Gas - ElectricElectric/Gas Utility37,261,3480.61%28,036,3390.54% Harnish Group IncorporatedTruck Equipment-17,267,4950.33% Sterling Realty OrganizationCommercial Properties-35,981,1000.70% Lowe's HIW IncorporatedHome Improvement-15,508,4510.30% Hill Investment CompanyCommercial Properties-8,219,3000.16% Rreef America Reit II CorporationCommercial Properties-69,421,3001.35% HeitmanCommercial Properties-0.00% E Property Tax DeptCommercial Properties0.00%30,831,2000.60% Wig Properties LLC (JC Penney)Department Stores0.00%15,977,9000.31% COSTCO WholesaleCash & Carry Warehouse0.00%- Bank of China New York Branch (formerly Anne Arundel Apartments LLC)Apartments0.00%29,708,2000.58% AMB Property0.00%- Real Estate Development International Gateway WestNon-Residential Property Management0.00%- CLPF-Tukwila LPStartup Company0.00%- Seatac Hotel (Koar-Seatac Partners LP)Lodging0.00%23,327,7180.45% Southcenter Corporate SquareCommercial Properties0.00%26,465,000 CSM Corp0.00%- Real Estate Development Federated Department Stores (Macys)Department Stores0.00%31,200,2000.61% Centerpoint 8801 Marginal (Merrill Creek Holdings LLC)Properties Trust0.00%21,886,5000.42% John C Radovich Dev. Co.Commercial Properties0.00%- Talon Riverview Plaza LLC (formerly BRCP Riverview Plaza LLC)Commercial Properties0.00%27,088,6000.53% CHA Tukwila LLC (Doubletree Inn)Lodging0.00%19,979,4800.39% Avis Rent A Car System LLCCar Rental Services0.00%- Demone Trust Oxbow 2601Manufacturing0.00%- Jorgensen Forge CorporationSteel Manufacturer0.00%26,115,3890.51% TOTALS$ 1,953,998,86731.74%$ 1,586,285,59830.26% Notes: (a). In 2017 the total assessed property value in the City of Tukwila was $ 6,155,826,776 (b) In 2008 the total assessed property value in the City of Tukwila was $ 5,155,404,039. Source: King County Department of Assessments 451 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington PROGRAMS BY DEPARTMENT 2019 Budget 2020 Budget DepartmentProgramTier Allocation Allocation Administrative Services*Accounts Payable/Budget PreparationTier 245,97548,522 Administrative Services*Civil Service ComplianceTier 255,06055,733 Administrative Services*Emergency Preparedness/ResponseTier 25,8846,248 Administrative Services*Policy Development/ComplianceTier 257,27859,710 Administrative Services*RecruitmentTier 281,78182,696 Administrative ServicesCommunicationsTier 2250,696263,311 Administrative ServicesCommunity EngagementTier 268,64670,772 Administrative ServicesEquityTier 220,04920,854 Administrative ServicesGovernment RelationsTier 225,91127,432 Administrative ServicesHousingTier 2230,486236,278 Administrative ServicesPublic Safety PlanTier 295,975101,568 Administrative ServicesRegional CollaborationTier 234,81436,310 Administrative ServicesSchool DistrictTier 241,60043,904 Administrative ServicesTukwila WorksTier 210,04110,626 Administrative Services*Benefit Plan ManagementTier 353,81255,906 Administrative Services*Health & SafetyTier 363,64565,183 Administrative Services*Labor RelationsTier 3142,163147,969 Administrative ServicesClassification/CompensationTier 386,52890,135 Administrative ServicesFood InsecurityTier 363,39464,301 Administrative ServicesHR General AdministrationTier 389,62290,334 Administrative ServicesInternal CommunicationsTier 375,68782,954 Administrative ServicesMinor Home RepairTier 3116,085117,767 Administrative ServicesPerformance Management/TrainingTier 372,04073,244 Administrative ServicesPhysical/Mental/Dental Well-BeingTier 3173,381174,495 Administrative ServicesSupport for IndependenceTier 3123,371123,839 Administrative ServicesTrainingTier 327,58628,862 City Council*Budget OversightTier 178,77880,256 City Council*Governmental Affairs and AppointmentsTier 191,28392,579 City Council*Legislative OversightTier 1196,528198,485 City CouncilCommunity Engagement and EventsTier 265,52266,705 Community Development*Construction Permit Review and inspectionTier 1733,781753,409 Community Development*Comprehensive Plan ImplementationTier 2342,398350,840 Community Development*Current PlanningTier 2305,335315,506 Community Development*Regional Government CoordinationTier 2150,703154,200 Community Development*Transportation Demand ManagementTier 2181,598183,851 Community DevelopmentCode EnforcementTier 2267,876274,961 Planning Commission, Board of Architectural Community DevelopmentReview and Hearing ExaminerTier 2187,843193,686 Community DevelopmentRental HousingTier 2140,761144,739 Community Development*DCD AdministrationTier 3318,379325,506 Community Development*Permit Intake and CoordinationTier 3362,099370,625 Community DevelopmentAbatementTier 388,26189,342 Community DevelopmentCustomer Inquiries and AssistanceTier 3375,449387,221 Community DevelopmentRecyclingTier 357,07556,531 Finance*Budget PreparationTier 2123,022143,213 Finance*Emergency PreparednessTier 21,6781,773 FinanceAdministrationTier 275,38177,097 FinanceLong-Range Financial Planning ModelTier 233,09633,826 FinancePublic Safety PlanTier 248,92851,216 Finance*Accounts Payable/Juror Payments/CTRTier 3182,024188,300 Finance*Capital Asset AccountingTier 342,76249,600 Finance*Cashiering/Treasury/Banking/Unclaimed PropertyTier 3209,676213,696 Finance*Debt ManagementTier 367,52354,438 Finance*Financial Reporting & Analysis for DepartmentsTier 363,36267,061 Finance*Financial Reporting/CAFRTier 3218,804229,105 *Denotes a program mandated at the federal orstate level 452 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 Budget 2020 Budget DepartmentProgramTier Allocation Allocation Finance*GL/Eden AdministrationTier 359,32967,174 Finance*Grant AccountingTier 350,96772,809 Finance*Insurance & Risk ManagementTier 3759,706775,811 Finance*Payroll AdministrationTier 3196,636203,803 FinanceAccounts Receivable/Misc. Billings/LIDTier 351,44955,324 FinanceBusiness License AdministrationTier 3124,94861,459 FinanceSales & Other TaxesTier 350,94796,838 FinanceTraining & DevelopmentTier 326,49827,197 FinanceUtility BillingTier 3210,949216,301 Finance*Indirect Cost AllocationTier 433,48919,620 FinanceInvestment ManagementTier 440,02041,522 Fire*Apparatus and Equipment CheckTier 1413,541424,340 Fire*Emergency Response - Fire & EMSTier 13,556,9673,654,593 Fire*Fire Prevention Plan Review & Inspection DutiesTier 1236,455243,197 Fire*Fleet and 3rd Party Maintenance & TestingTier 1223,651229,634 Fire*Valley Communications & Emergency RadiosTier 1252,071259,554 Fire*AdministrationTier 21,180,9171,205,711 Fire*BudgetingTier 294,31697,129 Fire*Emergency Management AdministrativeTier 2141,194144,106 Fire*Emergency Management PlanningTier 292,49994,464 Fire*Emergency MessagingTier 26,1726,305 Fire*Fire Prevention Investigation DutiesTier 266,19269,095 Fire*Training receivedTier 2923,250948,818 Community Outreach/Education Emergency FireManagement and FireTier 2169,596172,997 FireEmergency Management Assistance TeamTier 236,70337,461 FireFire Prevention AdministrativeTier 274,72576,356 FirePre-FiresTier 229,94530,763 FireProfessional DevelopmentTier 2198,052203,982 FireRecruiting & HiringTier 238,34239,275 Fire*HazMat TeamTier 310,59210,734 Fire*Health and Safety, Physical FitnessTier 3748,267768,329 Fire*Logistics, Equipment & SuppliesTier 31,268,0791,261,236 *Personal Protective Equipment (PPE) - Fire FirePrevention & InspectionsTier 3122,997126,333 *Personal Protective Equipment (PPE) - FireSuppressionTier 3166,832171,376 Fire*Public Records RequestsTier 356,57258,194 Fire*Training DeliveryTier 3524,579538,490 FireDeploymentsTier 3201,189208,146 FireNon-Emergency ResponseTier 3763,603783,958 FireRescue Team, Water, Trench, RopeTier 347,22547,783 FireSpecial Event OvertimeTier 311,36511,643 FireCustodial ServicesTier 4228,507233,954 FireExplorer ProgramTier 44,9515,095 FireFacilitiesTier 4122,375123,690 FireInter-Department SupportTier 4137,966142,198 FirePublic ServicesTier 424,99425,671 FireSpecial Projects/TasksTier 4298,703307,780 Mayor*Council Agenda/Meeting FunctionsTier 1103,910108,783 Mayor*Council Legislative SupportTier 168,22569,727 MayorCitywide Strategic GoalsTier 113,12213,414 MayorLegislative Affairs OversightTier 193,33393,333 MayorStrategic Planning and Policy ImplementationTier 1111,619113,229 Mayor*Attorney ServicesTier 2406,230406,230 Mayor*Budgeting/PurchasingTier 220,97021,723 Mayor*Elections/Voter RegistrationTier 233,32833,407 Mayor*Intergovernmental RelationsTier 297,789100,449 *Denotes a program mandated at the federal or state level 453 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 Budget 2020 Budget DepartmentProgramTier Allocation Allocation Mayor*Legal/Public NoticesTier 237,40638,462 Mayor*Ordinance, Resolution & TMC DevelopmentTier 267,57570,314 Mayor*PersonnelTier 240,85041,815 Mayor*Prosecution ServicesTier 2166,000166,000 Mayor*Public Defense ProgramTier 2479,685481,193 MayorAdministration (Budget Preparation)Tier 28,2578,342 MayorBusiness & Development Attraction and RetentionTier 218,53018,822 MayorBusiness Relationships and SatisfactionTier 213,12213,414 MayorCommunity RepresentationTier 2104,023105,984 MayorDestination DevelopmentTier 218,04718,216 MayorPublic Safety PlanTier 237,23938,078 MayorResident Inquiries and AssistanceTier 213,44514,199 MayorSpecial Matters (Attorney Services)Tier 2128,500128,500 MayorTukwila International Blvd RevitalizationTier 214,29114,584 Mayor*City Clerk Division AdministrationTier 364,16065,938 Mayor*Commute Trip Reduction/Green InitiativesTier 391,00091,000 Mayor*Digital Records CenterTier 3131,198134,917 Mayor*Essential Public ServicesTier 348,94650,793 Mayor*Public Records RequestsTier 3120,899125,235 Mayor*Records ManagementTier 3100,489104,410 MayorAdministration Accounts PayableTier 318,91319,329 MayorAdministration Essential ServicesTier 329,6778,441 MayorBoards, Commissions and CommitteesTier 354,18854,942 MayorCity Policy DevelopmentTier 332,03532,744 MayorConferences/TrainingTier 337,47537,957 MayorEconomic Development AdministrationTier 317,41817,626 MayorInternal CommunicationsTier 347,47048,812 MayorMarketing & Sales to Day TouristsTier 33,6653,750 MayorMarketing & Sales to Overnight TouristsTier 33,6653,750 MayorMeeting Coordination, Scheduling, FacilitationTier 357,18759,068 MayorOrganizational Development and TrainingTier 336,98237,733 MayorProfessional Services (Attorney Services)Tier 310,00030,000 MayorRegional Partnerships & RelationshipsTier 332,30232,679 MayorSpecial Event CoordinationTier 310,44010,817 *.Records Retention, Management, Archiving, & MayorDestructionTier 46,8257,202 Mayor*Required Citywide FunctionsTier 4113,180114,402 MayorCity Property Development and ManagementTier 460,40461,738 MayorCity ScholarshipTier 416,74317,120 MayorEmerging Issues & OpportunitiesTier 422,38322,591 MayorEmployee Recognition ProgramTier 428,24028,994 MayorLodging Tax Applications Oversight & SupportTier 43,6653,750 MayorSpecial PresentationsTier 411,19811,411 Municipal Court*Community Education and OutreachTier 214,92515,124 Municipal Court*Court AdministrationTier 2116,307118,768 Municipal Court*Judicial AdministrationTier 220,83020,864 Municipal Court*LFO Recovery ProgramsTier 219,73020,432 Municipal Court*Adjudication - General Offenses & TrafficTier 323,94624,236 Municipal Court*Administrative and Logistical Support for JudgesTier 379,61581,807 *Commissions, Associations, Boards, and Municipal CourtCommitteesTier 333,28534,028 Municipal Court*Compliance Monitoring Tier 354,69256,041 Municipal Court*Court Financial OperationsTier 326,00326,594 Municipal Court*Court Required Educational ProgramsTier 324,72925,331 Municipal Court*Law Related EducationTier 3133,893136,764 Municipal Court*Maintenance of Court RecordsTier 327,20127,906 Municipal Court*Non-Compliance Case Processing (Admin)Tier 3820820 *Denotes a program mandated at the federal or state level 454 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 Budget 2020 Budget DepartmentProgramTier Allocation Allocation Municipal Court*Policy & Procedures, & Program ManagementTier 317,32217,689 *Technical Support - Court Case Management Municipal CourtSystemsTier 321,36921,902 Municipal Court* Retention/Appeals Management/Mental HealthTier 411,60411,881 Municipal Court*Account Reconciliation and AuditingTier 421,50321,989 Municipal Court*Assessment of Court Costs/Fines/RestitutionTier 49,2589,273 Municipal Court*Bail BondsTier 411,60411,881 Municipal Court*Case PreparationTier 449,21350,516 Municipal Court*Citations/Fines and FeesTier 48,6718,936 Municipal Court*CollectionsTier 412,57212,910 *Collections/Write-Offs/Maintenance of Inactive Municipal CourtCasesTier 425,74226,367 Municipal Court*Community ServiceTier 43,2883,405 Municipal Court*Community ServiceTier 417,73718,190 Municipal Court*Community Work AlternativeTier 420,05120,508 Municipal Court*Conflict Counsel - Indigent DefendantsTier 48,1868,374 Municipal Court*Court HearingsTier 498,59498,754 Municipal Court*Court Interpreter ManagementTier 426,91427,655 Municipal Court*Customer Assistance & Payment ProcessingTier 455,03256,522 Municipal Court*Customer ServiceTier 424,29224,835 Municipal Court*Data InputTier 48,6718,936 Municipal Court*Day ReportingTier 48,7668,993 Municipal Court*Formal & Monitored Probation SupervisionTier 447,88949,017 Municipal Court*Jury Manager/ManagementTier 48,3358,545 Municipal Court*Non-Compliance Case Processing (Probation)Tier 424,93425,536 Municipal Court*Pre-Sentence InvestigationsTier 415,96316,339 Municipal Court*Public Defender ScreeningTier 48,7668,993 Municipal Court*Public Record Act/Subpoena ResponsesTier 427,69528,368 Municipal Court*Video Conference FacilitationTier 412,66513,022 Municipal Court*WarrantsTier 444,08944,907 Municipal CourtMail ProcessingTier 413,31313,628 Municipal CourtScanningTier 458,21259,581 Park MaintenanceAdministrationTier 2203,177213,775 Park MaintenanceParksTier 21,101,8771,133,351 Park MaintenancePlanning & DevelopmentTier 2129,242132,507 Park MaintenanceBoards & CommissionsTier 38,6168,834 Park MaintenanceCourse MaintenanceTier 314,21015,254 Park MaintenanceFacilityTier 398,685102,270 Park MaintenanceGolfTier 310,31610,585 Park MaintenanceOrganizational Support & DevelopmentTier 325,84826,501 Park MaintenanceStrategic SupportTier 38,6168,834 Police*Department Training ProgramTier 1444,088454,918 Police*Evidence & Property ManagementTier 1207,353214,791 Police*Felony and Sexual Crimes Unit (MCU)Tier 12,372,3402,369,808 Police*Front Office & Records ManagementTier 11,237,8621,280,999 Police*Police Patrol ServicesTier 16,163,4686,204,936 Police*Traffic Enforcement & Crash Investigation TeamTier 1821,787823,707 PoliceDispatching ServicesTier 11,177,3531,212,591 Police*Detention and Incarceration ServicesTier 21,718,8231,772,842 *Mutual Aid & Large Scale Incident (Response & PolicePlanning)Tier 296,67686,534 Police*PD Budget/FinanceTier 2139,589142,397 Police*Police Management and AdministrationTier 21,062,4211,065,335 Police*Recruiting & HiringTier 2114,577118,172 PoliceCivil Disturbance UnitTier 256,71158,795 PoliceCommunity Policing TeamTier 21,154,0871,186,965 PoliceContracted Off-Duty SecurityTier 2174,956174,956 Critical Incidents and SWAT (SWAT & PoliceNegotiations)Tier 2216,454225,027 *Denotes a program mandated at the federal or state level 455 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 2019 Budget 2020 Budget DepartmentProgramTier Allocation Allocation PoliceNarcotics & Street Crimes Team (TAC)Tier 2829,229846,637 PolicePolice Camera Program (Vehicle & Body Worn)Tier 251,00051,000 PoliceProfessional Standards and Department PolicyTier 2209,565212,755 PolicePublic and Community RelationsTier 2192,528197,157 PoliceSchool Resource OfficerTier 2287,628298,293 PoliceVNET (Valley Narcotics Enforcement Team)Tier 2132,071136,752 Police*PD QuartermasterTier 390,00090,000 PoliceAnimal ControlTier 3125,000131,250 PoliceAuto Theft Task ForceTier 3141,638145,318 PolicePolice K9 Program (Sniffing & Tracking)Tier 3161,240163,863 PoliceTraffic Safety CamerasTier 336,16937,118 PolicePD Fitness InitiativeTier 413,00013,000 Public Works*PermitsTier 1567,132582,705 Public Works*Emergency Preparedness and ResponseTier 227,12028,471 Public WorksCIP/Budget AdministrationTier 2565,248582,106 Public WorksCleaning Park RestroomsTier 250,46952,119 Public WorksCode Enforcement/Police Bldg SupportTier 215,42616,450 Public WorksGeneral PW AdministrationTier 2213,497222,369 Public WorksPW Contracts/Claims/InvoicesTier 2319,406329,143 Public WorksRegional PartnershipsTier 2102,136106,522 Public WorksTCC Rental Setup/Breakdown/DamageTier 282,00984,977 Public WorksCity Clerk Record CenterTier 3100,000100,000 Public WorksFacility ImprovementsTier 3515,310526,479 Public WorksTukwila WorksTier 3110,717115,140 Public WorksUtilities/Alarm/Insurance/PMsTier 3660,190641,266 Public WorksCouncil Chamber SetupTier 427,74828,750 Public WorksFacility Cleaning/CustodiansTier 4592,203611,361 RecreationAdministrationTier 2470,796458,804 RecreationFacility RentalsTier 2232,170236,662 RecreationOrganizational Support & DevelopmentTier 2184,855189,244 RecreationBoards & CommissionsTier 317,21317,651 RecreationEventsTier 3273,816280,015 RecreationGreen TukwilaTier 333,35734,300 RecreationPlanning & DevelopmentTier 3148,074151,788 RecreationPreschoolTier 3104,444106,547 RecreationSenior Services & ProgramsTier 3229,766234,719 RecreationStrategic SupportTier 3247,619253,379 RecreationTeenTier 3217,904221,884 RecreationVolunteer ServicesTier 355,83557,143 RecreationWellness & EnrichmentTier 3270,156274,908 RecreationYouthTier 3427,195429,882 RecreationYouth Free ServicesTier 386,43387,662 RecreationFront DeskTier 4217,004220,761 Street Maintenance*Traffic Control DevicesTier 2293,981302,539 Street MaintenanceMinor Structural RepairTier 247,16347,553 Street MaintenanceSidewalksTier 246,65248,437 Street MaintenanceSnow & Ice ControlTier 278,78780,885 Street MaintenanceStreet CleaningTier 2203,505209,060 Street MaintenanceStreet LightingTier 2104,944107,388 Street MaintenanceTransportationTier 2241,954247,946 Street MaintenanceVideo & FiberTier 261,18462,072 Street MaintenanceCustomer Service and ResponseTier 3149,422153,939 Street MaintenanceRoad & Street AdminTier 3577,893391,082 Street MaintenanceStreets AdministrationTier 346,60147,797 Street MaintenanceStreetscapes/Median landscapingTier 3132,437136,752 Street MaintenanceTukwila Int'l Blvd Bus Stop/StreetscapeTier 3195,212197,263 Street MaintenanceUtilities/Surface Water Tier 31,175,0001,216,000 *Denotes a program mandated at the federal or state level 456 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington *Denotes a program mandated at the federal or state level 457 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington GLOSSARY OF TERMS ACCOUNT A classification established for the purpose of recording revenues and expenditures. ACCOUNTING SYSTEM The methods and records established to identify, assemble, analyze, classify, record and report a government's transactions and to maintain accountability for the related assets and liabilities. ACCRUAL BASIS The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and circumstances occur, rather than only in the periods in which cash is received or paid by the government. ANNUAL BUDGET A budget applicable to a single fiscal year. ADOPTED BUDGET The final budget adopted by the City Council following the final public hearing. APPROPRIATED BUDGET The expenditure authority created by the appropriation bills or ordinances, which are signed into law, and the relatedestimated revenues. The appropriated budget would include all reserves, transfers, allocations, supplemental appropriations and other legally authorized legislative and executive changes. APPROPRIATION A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. ASSESSED VALUATION A valuation set upon real estate or other property by a government as a basis for levying taxes. BALANCED BUDGET A budget with revenues equal to expenditures. Total Revenues are equal to or greater than Total Expenses. BARS Budgeting, Accounting & Reporting System. Refers to the accounting rules established by the Washington State Auditor's Office, including a prescribed chart of accounts. BASIS OF ACCOUNTING A term used in reference to when revenues, expenditures, expenses and transfers-and the related assets and liabilities-are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the accrualmethod for proprietary funds ormodifiedaccrual methodfor governmental funds. BENEFITS Costs paid by the City on behalf of its employees. Examples include: medical and dental insurance, retirement, deferred compensation, life insurance and worker's compensation. BIENNIAL BUDGET A budget applicable to a two-year period. BUDGET A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. 458 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington BUDGET AMENDMENT The method used to make revisions to the adopted budget. Adjustments are made through an ordinance approved by the City Council. BUDGET CALENDAR The schedule of events that need to occur and the date or period of time for each to occur in the preparation, review and adoption of abudget. BUDGET DOCUMENT The instrument used to present a comprehensive financial program to the appropriating governing body. The budget document usually consists of three parts. The first part contains a message from the budget-making authority, together with a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part iscomposed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect. BUDGET MESSAGE A general discussion of the proposed budget as presented in writing by the budget- making authority to the legislative body. The budget message should contain an explanation of the principal budget items, an outline of the government's actual financial experience during the past period and its financial status at the time of the message, and recommendations regarding the financial policy for the coming period. BUDGETARY CONTROL The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. CAPITALASSETS Long term assetssuch as land, improvements to land, easements, buildings and related improvements, vehicles, machinery and equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period.See also Fixed Assets. CAPITAL EXPENDITURES Expenditures of current financial resources for constructing or purchasing capital assets. Under the modified accrual basis of accounting these acquired assets appear as expenditures in the fund statements, however under the current reporting model these acquired assets are recognized as assets in the basic financial statements. CAPITAL IMPROVEMENT PROGRAM A programfor capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or other capital needs. It sets forth each project or other contemplated expenditure in which the government is to have a part and specifies the resources estimated to be available to finance the projected expenditures. CAPITAL PROJECTSFUND A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities. CAPITALIZATION THRESHOLD Dollar value at which a government elects to capitalize tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single is established at acost of $5,000.00, or greater. CONTINGENCY FUND An account set aside for emergencies or other unanticipated needs not otherwise included as part of the budget. DEBT An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of governments include bonds, time warrants and notes. 459 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. DELINQUENT TAXES Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. Even though the penalty may be subsequently waived and a portion of the taxes may be abated or canceled, the unpaid balances continue to be delinquent taxes until abated, canceled, paid or converted into tax liens. EXPENDITURES Decreases in net financial resources. Expenditures include current operating expenses requiring the present or future use of net current assets, debt service and capital outlays, and intergovernmental grants, entitlement and shared revenues. FISCAL YEAR A 12 -month period to which theannual operating budget applies and at the end of which a government determines its financial position and the results of its operations. FIXED ASSETS Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, improvements other than buildings and land.See also Capital Assets. FULL-TIME EQUIVALENT (FTE) An employment indicator that translates the total number of hours worked in a year by all employees, including part-time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and .75 FTE equals 1,560 hours. FUND A fiscal and accounting entity with a self-balancing set of accounts in which cash and other financial resources, and related liabilities and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. FUND BALANCE The difference between assets and liabilities reported in a governmental fund.Fund balances are either designatedto a particular purposeor undesignatedas to the remaining un- appropriated balance of the fund after accounting for the designated funds. GENERAL FUND The fund used to account for all financial resources, except those required to be accounted for in another fund. GENERAL LONG-TERMDEBT Long term debt expected to be repaid from governmental funds. GENERAL OBLIGATION BONDS to use legally available resources, including tax revenues to repay bond holders. GENERALLY ACCEPTED ACCOUNTINGPRINCIPLES(GAAP) Uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to state and local governments is the Government Accounting Standards Board. GOVERNMENTAL FUNDS Funds generally used to account for tax supported activities. There are five different types of governmental funds, of which the city uses four of these. The general fund, is the main operating fund of the city. The special revenue funds, are used toaccount for proceeds from specific sources to be used for legally restricted purposes, but normally not for major capital projects. The debt general longterm debt. The capital project funds, which are used for the acquisition or construction of major capital facilities. 460 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington LEGAL LEVEL OF BUDGETARY CONTROL The level at which spending in excess of budgeted amounts would be a violation of law.The legal level of budgetary control is at the fund level. LEVEL OF BUDGETARY CONTROL One of the three possible levels of budgetary control and authority to which organizations, programs, activities and functions may be subject. These levels of budgetary control are (a)appropriated budget, (b) legally authorized non-appropriated budget process or (c) non- budgeted financial activities, which are not subject to the appropriated budget and the appropriation process or to any legally authorized non-appropriated budget review and approval process, but still are relevant for sound financial management and oversight. LEVY (1) (Verb) To impose taxes, special assessments or service charges for the support of government activities. (2) (Noun) The total amount of taxes, specialassessments or service charges imposed by a government. MODIFIED ACCRUAL BASIS The basis of accounting associated with the governmental fund-type measurement focus. Under it, revenues and other financial resources are recognized when they become susceptible to accrual, that is when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred except for inventories of materials and supplies that may be considered expenditures either when purchased or when used. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. OBJECT DESCRIPTION The classification of expenditures on the basisof categories called line-items or objects-of-expenditure (e.g., 10-Salaries & Wages, 20-Personnel Benefits, 40-Other Services & Charges, 60-Capital Outlay, etc.) and within each category more detailed line-items (e.g., salaries, travel, telephone expense, etc.). ONE-TIME EXPENDITURES Expenditures of a non-recurring nature. OPERATING BUDGET Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. OPERATING TRANSFERS All interfund transfers other than residual equity transfers (e.g., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended). PRELIMINARY BUDGET The proposed financial program of the city presented by the Mayor to the City Council, showing the expenditure program requested by each department and the sources of revenue by which each such program is proposed to be financed. PROGRAM BUDGET A budget wherein expenditures are based primarily on programs of work and secondarily on character and object class. PROPRIETARY FUND TYPES Sometimes referred to as income determination or commercial-type funds, the classification used to account for agovernment's ongoing organizations and activities that are similar to those often found in the private sector. The GAAP used are generally those applicable to similar businesses in the private sector and the measurement focus is on determination of net income, financial position and changes in financial position. 461 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington REVENUES (1) Increases in the net current assets of a governmental fund type from other than expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than as revenues. (2) Increases in the net total assets of a proprietary fund type from other than expense refunds, capital contributions and residual equity transfers. Also, operating transfers in are classified separately from revenues. SPECIAL ASSESSMENTS A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. SPECIAL REVENUE FUND A fund used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditure for specified purposes. GAAP only require the use of special revenue funds when legally mandated. TAXES Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges (e.g., sewer service charges). TAX LEVY ORDINANCE An ordinance through which taxes are levied. TAX RATE The amount of tax statedin terms of a unit of the tax base (e.g., specified amount per $1,000 of assessed valuation of taxable property). TAX RATE LIMIT The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose or to taxes imposed for all purposes, andmay apply to a single government or to a class of governments operating in a particular area. Overall tax-rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. WITHIN BUDGET Actual activity has not exceeded the budgeted amount for a particular departmentor line-item. 462 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington LIST OF ACRONYMS AND ABBREVIATIONS AWC-Association of Washington Cities CBDCentral Business District CCSCatholic Community Services CDBG Community Development Block Grant CIP Capital Improvement Program COLA Cost of Living Adjustment DUI/DWI Driving Under the Influence /Driving While Intoxicated DWLS Driving While License Suspended SKCEDISouthwest King CountyEconomic DevelopmentInitiative EIS Environmental Impact Statement FEMA Federal Emergency Management Agency FEMA CERT Federal Emergency Mgmt.Agency, Community Emergency Response Team FTE Full Time Equivalent GAAP Generally Accepted Accounting Principles GASB Governmental Accounting Standards Board GFOA Government Finance Officers Association GIS Geographic Information System HUDHousing and Urban Development, United States Department of KCHAKing County Housing Authority LIDLocal Improvement District MVET Motor Vehicle Excise Tax NLC National League of Cities NPDESNational Pollutant Discharge Elimination System PBBPriority-Based Budgeting PSRCPuget Sound Regional Council PWTFL Public Works Trust Fund Loan REET Real Estate Excise Tax ROW Right Of Way SCASuburban Cities Association SEPAState Environmental PolicyAct SSRTA Seattle Southside Regional Tourism Authority SWKCC Southwest King County Chamber of Commerce SWM Surface Water Management TIBTukwila International Boulevard TODTransit Oriented Development VALVUEValley ViewSewer District WCIA Washington Cities Insurance Authority WD 111Water District #111 WRIA Water Resource Inventory Area (Watershed Management Project) WSDOT Washington State Department of Transportation 463 2019 - 2020 Biennial Budget 2019 - 2020 Biennial Budget City of Tukwila, Washington City of Tukwila, Washington 464